State Codes and Statutes

Statutes > California > Rtc > 3371-3375

REVENUE AND TAXATION CODE
SECTION 3371-3375



3371.  (a) Annually, on or before September 8, the tax collector
shall publish the affidavit that the real property on which the
taxes, assessments, penalties, and costs had not been fully paid are
in default, together with a list of all that real property. However,
in any county that mails delinquent notices to the assessees of
record before June 30, the tax collector shall publish the affidavit
and list of all that real property on or before September 8 of the
year following the date of default.
   (b) If the tax collector sends reminder notices prior to the close
of the fiscal year and annually sends a redemption notice of prior
year due taxes, the delinquent notice described in subdivision (a)
may be published only for those properties that have been
tax-delinquent for three or more years and for which the latest
reminder notice or redemption notice was returned to the tax
collector as undeliverable.



3372.  The notice shall show:
   (a) The affidavit of tax default.
   (b) The fact that the real property may be redeemed by the payment
of the amount of defaulted taxes together with those additional
penalties and fees as prescribed by law, or that the real property
may be redeemed under an installment plan of redemption.
   (c) The official who will furnish all information concerning
redemption.
   (d) The following information relating to each assessment of
tax-defaulted property:
   (1) The name of the assessee, and where there is more than one
valuation the name of the assessee need be listed only once. For the
purposes of this section, the name of the assessee may be the name of
the assessee as shown on the current roll.
   (2) The description of the property.
   (3) The total amount necessary to redeem the property as of the
date specified in the publication.
   This information required to be published is the "published
delinquent list." If any tax-defaulted property is redeemed, the
information relating to the property may be omitted from any
publication.



3373.  Except as provided in Article 1.8 (commencing with Section
3381), the publication shall be made pursuant to Section 6063 of the
Government Code in the county. If no newspaper of general circulation
is published in the county, the publication shall be made by posting
in three public places in the county.
   The cost of publication shall be at no more than the rate fixed by
the board of supervisors for other county advertising.



3374.  Immediately after the publication is completed, the tax
collector shall file with the county recorder a copy of the
publication and an attached affidavit. This affidavit is prima facie
evidence of the facts stated. The affidavit shall show:
   (a) That it is affixed to a true copy of the publication.
   (b) The manner of publication.
   (c) If the publication was in a newspaper, its name and place of
publication and the date of each appearance.
   (d) If not published in a newspaper, the places of posting.
   The county recorder may destroy such publications and affidavits
that have been on file in the recorder's office for more than seven
years.



3375.  The tax collector shall notify the Controller, in such manner
as the Controller shall direct, of all property subject to a "Notice
of Lien for Postponed Property Taxes" recorded pursuant to Section
16182 of the Government Code, which:
   (a) Becomes tax defaulted subsequent to the date of entry on the
secured roll of the information required by paragraph (1) of
subdivision (a) of Section 2514; or
   (b) Becomes subject to those collection procedures that are
available for collection of delinquent taxes or assessments on the
unsecured roll.

State Codes and Statutes

Statutes > California > Rtc > 3371-3375

REVENUE AND TAXATION CODE
SECTION 3371-3375



3371.  (a) Annually, on or before September 8, the tax collector
shall publish the affidavit that the real property on which the
taxes, assessments, penalties, and costs had not been fully paid are
in default, together with a list of all that real property. However,
in any county that mails delinquent notices to the assessees of
record before June 30, the tax collector shall publish the affidavit
and list of all that real property on or before September 8 of the
year following the date of default.
   (b) If the tax collector sends reminder notices prior to the close
of the fiscal year and annually sends a redemption notice of prior
year due taxes, the delinquent notice described in subdivision (a)
may be published only for those properties that have been
tax-delinquent for three or more years and for which the latest
reminder notice or redemption notice was returned to the tax
collector as undeliverable.



3372.  The notice shall show:
   (a) The affidavit of tax default.
   (b) The fact that the real property may be redeemed by the payment
of the amount of defaulted taxes together with those additional
penalties and fees as prescribed by law, or that the real property
may be redeemed under an installment plan of redemption.
   (c) The official who will furnish all information concerning
redemption.
   (d) The following information relating to each assessment of
tax-defaulted property:
   (1) The name of the assessee, and where there is more than one
valuation the name of the assessee need be listed only once. For the
purposes of this section, the name of the assessee may be the name of
the assessee as shown on the current roll.
   (2) The description of the property.
   (3) The total amount necessary to redeem the property as of the
date specified in the publication.
   This information required to be published is the "published
delinquent list." If any tax-defaulted property is redeemed, the
information relating to the property may be omitted from any
publication.



3373.  Except as provided in Article 1.8 (commencing with Section
3381), the publication shall be made pursuant to Section 6063 of the
Government Code in the county. If no newspaper of general circulation
is published in the county, the publication shall be made by posting
in three public places in the county.
   The cost of publication shall be at no more than the rate fixed by
the board of supervisors for other county advertising.



3374.  Immediately after the publication is completed, the tax
collector shall file with the county recorder a copy of the
publication and an attached affidavit. This affidavit is prima facie
evidence of the facts stated. The affidavit shall show:
   (a) That it is affixed to a true copy of the publication.
   (b) The manner of publication.
   (c) If the publication was in a newspaper, its name and place of
publication and the date of each appearance.
   (d) If not published in a newspaper, the places of posting.
   The county recorder may destroy such publications and affidavits
that have been on file in the recorder's office for more than seven
years.



3375.  The tax collector shall notify the Controller, in such manner
as the Controller shall direct, of all property subject to a "Notice
of Lien for Postponed Property Taxes" recorded pursuant to Section
16182 of the Government Code, which:
   (a) Becomes tax defaulted subsequent to the date of entry on the
secured roll of the information required by paragraph (1) of
subdivision (a) of Section 2514; or
   (b) Becomes subject to those collection procedures that are
available for collection of delinquent taxes or assessments on the
unsecured roll.


State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 3371-3375

REVENUE AND TAXATION CODE
SECTION 3371-3375



3371.  (a) Annually, on or before September 8, the tax collector
shall publish the affidavit that the real property on which the
taxes, assessments, penalties, and costs had not been fully paid are
in default, together with a list of all that real property. However,
in any county that mails delinquent notices to the assessees of
record before June 30, the tax collector shall publish the affidavit
and list of all that real property on or before September 8 of the
year following the date of default.
   (b) If the tax collector sends reminder notices prior to the close
of the fiscal year and annually sends a redemption notice of prior
year due taxes, the delinquent notice described in subdivision (a)
may be published only for those properties that have been
tax-delinquent for three or more years and for which the latest
reminder notice or redemption notice was returned to the tax
collector as undeliverable.



3372.  The notice shall show:
   (a) The affidavit of tax default.
   (b) The fact that the real property may be redeemed by the payment
of the amount of defaulted taxes together with those additional
penalties and fees as prescribed by law, or that the real property
may be redeemed under an installment plan of redemption.
   (c) The official who will furnish all information concerning
redemption.
   (d) The following information relating to each assessment of
tax-defaulted property:
   (1) The name of the assessee, and where there is more than one
valuation the name of the assessee need be listed only once. For the
purposes of this section, the name of the assessee may be the name of
the assessee as shown on the current roll.
   (2) The description of the property.
   (3) The total amount necessary to redeem the property as of the
date specified in the publication.
   This information required to be published is the "published
delinquent list." If any tax-defaulted property is redeemed, the
information relating to the property may be omitted from any
publication.



3373.  Except as provided in Article 1.8 (commencing with Section
3381), the publication shall be made pursuant to Section 6063 of the
Government Code in the county. If no newspaper of general circulation
is published in the county, the publication shall be made by posting
in three public places in the county.
   The cost of publication shall be at no more than the rate fixed by
the board of supervisors for other county advertising.



3374.  Immediately after the publication is completed, the tax
collector shall file with the county recorder a copy of the
publication and an attached affidavit. This affidavit is prima facie
evidence of the facts stated. The affidavit shall show:
   (a) That it is affixed to a true copy of the publication.
   (b) The manner of publication.
   (c) If the publication was in a newspaper, its name and place of
publication and the date of each appearance.
   (d) If not published in a newspaper, the places of posting.
   The county recorder may destroy such publications and affidavits
that have been on file in the recorder's office for more than seven
years.



3375.  The tax collector shall notify the Controller, in such manner
as the Controller shall direct, of all property subject to a "Notice
of Lien for Postponed Property Taxes" recorded pursuant to Section
16182 of the Government Code, which:
   (a) Becomes tax defaulted subsequent to the date of entry on the
secured roll of the information required by paragraph (1) of
subdivision (a) of Section 2514; or
   (b) Becomes subject to those collection procedures that are
available for collection of delinquent taxes or assessments on the
unsecured roll.