If a call of an assessment on any parcel sold and conveyed to the county treasurer as trustee for the district pursuant to the provisions of this chapter, becomes delinquent during the periods the parcel is so held and the property is not again sold at a delinquency sale, nevertheless, for the purposes of Chapter 5 of this part, the property shall be considered to have been sold and purchased at delinquency sale by the county treasurer as trustee for the district as of the date of the delinquency for the amount of the delinquent call, penalties and interest.
Delinquency SalesGeneral
Section § 51656
This law section explains what happens when an assessment (a type of financial charge) on a property that has already been sold to the county treasurer on behalf of a district becomes overdue. Even if the property isn't sold again at a delinquency sale, it is treated as if it was sold at such a sale for accounting purposes. This means the property is considered sold to the county treasurer as trustee for the district, starting from the date it became delinquent, and covering the amount overdue, including any penalties and interest.
assessment delinquency county treasurer trustee for the district
