Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 4. Collection on the Unsecured Roll

Article 2. Seizure and Sale*

Section 2957

2957. Notice. Notice of the time and place of sale shall be given at least one week before the sale by publication in a newspaper in the county, or by posting in three public places. In the event that it is necessary to continue the sale to a later date, notice shall be given as provided above.

History.—Stats. 1957, p. 1968, in effect September 11, 1957, added last sentence. Stats. 1974, Ch. 908, p. 1916, in effect January 1, 1975, renumbered the section which was formerly numbered 2916.

Due Process Standards.—Notice of proceedings which may result in the termination of a citizen's title to property may not meet due process standards even if such notice is given according to statutory mandate; the means of notice employed must be such as one desirous of actually informing the absentee might reasonably adopt to accomplish it. Dohrmann Co. v. Security Savings and Loan Assoc., 8 Cal.App.3d 655.

* Unless otherwise noted all the sections under Article 2 were enacted by Stats. 1974, Ch. 908, p. 1915, in effect January 1, 1975.