Laws, Regulations & Annotations

A

160.0000 ASSESSEE

Annotation 160.0050

160.0050 Unrecorded Transfer. Deeds are used when an owner of an interest (the grantor) transfers, sells, or gives the interest to another (the grantee) by executing a written document with certain requirements. The requirements for a valid deed are a grantor, a grantee, a writing and subscription, delivery, and acceptance. Recordation is not required. Thus, an unrecorded deed is valid as between the parties and as to all those who have notice thereof. Revenue and Taxation Code section 405 provides that the assessor may assess the property on the secured roll to "the person owning, claiming, possessing, or controlling it on the lien date." If the assessor accepts an unrecorded deed as conveying full interest in property, the former owner's name should be removed from the secured tax roll. C 2/24/2016.