Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Chapter 4. Collection of Fee
Article 4. Seizure and Sale
50129. Notice of sale. Notice of the sale and the time and place thereof, shall be given to the delinquent fee payer and to all persons who have an interest of record in the property at least 20 days before the date set for the sale in the following manner: The notice shall be personally served or enclosed in an envelope addressed to the fee payer or other person at his or her last known residence or place of business in this state as it appears upon the records of the board, if any, and depositing it in the United States registered mail, postage prepaid. The notice shall be published pursuant to Section 6063 of the Government Code in a newspaper of general circulation published in the city in which the property or a part thereof is located if any part thereof is situated in a city or if not, in a newspaper of general circulation published in the county in which the property or a part thereof is located. Notice shall also be posted in both of the following manners:
(a) One public place in the city in which the interest in property is to be sold if it is to be sold in a city or, if not to be sold in a city, one public place in the county in which the interest to the property is to be sold.
(b) One conspicuous place on the property.
The notice shall contain a description of the property to be sold, a statement of the amount of the fees, penalties, and costs, the name of the fee payer, and the further statement that unless the fees, penalties, and costs are paid on or before the time fixed in the notice of the sale, the property, or so much of the property as may be necessary, will be sold in accordance with law and the notice.
History.—Stats. 1990, Ch. 1366, in effect September 27, 1990, created subdivision "a" substituted "Notice of the sale" for "The board shall give written notice of an intended sale pursuant to this article," "20" for "10", "The notice shall be personally served or enclosed" for "by enclosing the notice", "or other person at his or her" for "at the fee payer's", "6063" for "6062", added "in a newspaper of general circulation published" after "Code", substituted "or a part thereof is located. Notice shall also be posted in both of the following manners:" for "seized is to be sold.", substituted paragraphs (1) and (2) for "If there is no newspaper of general circulation in the county, the notice shall be posted in three public places in the county for the 10 day period.", created subdivision (b), added "interest" after "fees" in the new subdivision (b). Stats. 1990, Ch. 1528, in effect January 1, 1991, substituted the first paragraph for subdivision (a), "thereof" for "of the sale", added "in the following manner:" in the first sentence; added "city in which . . . or if not," after "published in the" in the third sentence; created subdivisions (a) and (b) from paragraphs (1) and (2); created second paragraph from former subdivision (b); deleted "interest" after "fees" in the second paragraph.