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California Laws | Revenue and Taxation Code

(2) The description of the property. (5174)

(3) The total amount necessary to redeem the property as of the date specified in the publication. (5175)

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. (5176)

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. (5177)

The cost of publication shall be at no more than the rate fixed by the board of supervisors for other county advertising. (5178)

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: (5179)

(a) That it is affixed to a true copy of the publication. (5180)

(b) The manner of publication. (5181)

(c) If the publication was in a newspaper, its name and place of publication and the date of each appearance. (5182)

(d) If not published in a newspaper, the places of posting. (5183)

The county recorder may destroy such publications and affidavits that have been on file in the recorder's office for more than seven years. (5184)

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: (5185)

(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 (5186)

(b) Becomes subject to those collection procedures that are available for collection of delinquent taxes or assessments on the unsecured roll. (5187)

Article 1.8. Alternative Method of Publication (3381-3385) (5188)(Text)

3381. In each county where the tax collector or, if the county is a chartered county, the board of supervisors determines that the public interest, convenience and necessity require the local publication of the delinquent list required by Section 3371, or the published notice of power and intent to sell required by Section 3361, in order to afford adequate notice, all items required to be published shall be published as provided in this article. (5189)

After the determination, the tax collector or, if the county is a chartered county, the board of supervisors shall divide and distribute the items to be published and cause the same to be published either within (a) the municipal corporations, (b) the elementary, high school, or junior college districts, (c) the supervisorial districts, (d) judicial districts, (e) tax districts, areas included in map books, or tax code areas, or (f) by any annexation or annexations of same, or any combination of same, or any combination of those districts, annexations, areas included in map books, and code areas, within the county as they shall determine most likely to afford adequate notice to owners of the property. (5190)

Except as provided in this article, the publication shall be in the same manner as provided in Article 1.7 (commencing with Section 3371). (5191)

The publication provided for in this article shall be made once a week for two successive weeks in a newspaper or newspapers of general circulation. The publication shall be made in a newspaper published not less frequently than once a week. (5192)

3382. Annually, the board of supervisors shall let the contracts for publication of the published delinquent list, or the published notice of power and intent to sell, and shall determine the rate to be paid for those publications or any portions thereof. (5193)

The publication rate shall be based on a common denominator of measurement for all newspapers and may be graduated according to circulation. (5194)

3383. The contracts for the publications shall include the publication of the proper portion of the published list and all other items relating to that portion of the published list required by law to be published. (5195)

3384. The board of supervisors may provide by order for mailing to each assessee on the published delinquent list a copy of the items delinquent assessed to him and, if so ordered, the copy shall be mailed to the assessee at his address as shown on the roll. This section gives no one any right to receive the copy of items delinquent, and neither the county nor any office or employee is liable for failure of the assessee to receive the copy or for any mistake in connection with the mailing. (5196)

3385. In ordering mailing of a copy of items delinquent, the board of supervisors may do either of the following: (5197)

(a) Authorize the tax collector to perform the mailing. (5198)

(b) Include, or authorize the inclusion of the mailing as an item in the contracts for publication of the published delinquent list. (5199)


Article 1. General Provisions (3436-3444) (5201)(Text)

3436. At 12:01 a.m. on July 1, the taxes, assessments, penalties, and costs on real property except tax-defaulted property and possessory interests, which have not been paid shall by operation of law be declared in default. (5202)

3437. The amount due on any property may be paid until the close of business on June 30 if it was separately valued on the secured roll. If June 30 falls on a Saturday, Sunday, or legal holiday, and payment is received by the close of business on the next business day, redemption penalties shall not attach. If the board of supervisors, by adoption of an ordinance or resolution, closes the county's offices for business prior to the time of delinquency on the "next business day" or for that whole day, that day shall be considered a legal holiday for purposes of this section. Section 2512 shall apply to remittances made by mail. (5203)

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