Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

CHAPTER 1. Publication of Delinquent List and Notice of Sale

Article 1. Generally*

Section 3352

3352. Form and content of notice. The notice shall be in the form of an affidavit and shall show:

(a) That unless paid, the amount due shall be in default.

(b) The time at which the default will occur by operation of law.

(c) The fact that if tax defaulted, the real property may be redeemed by the payment of the amount of defaulted taxes together with such additional penalties and fees as prescribed by law, or that the real property may be redeemed under an installment plan of redemption.

(d) The fact that tax-defaulted real property will be subsequently sold in satisfaction of the tax lien unless that property is redeemed or an installment plan of redemption is initiated and maintained.

(e) The fact that a publication of a detailed listing of all real property which is tax defaulted will be initiated on or before September 8th, unless that property is sooner redeemed.

History.—Stats. 1955, p. 839, in effect September 7, 1955, substituted "total amount due is" for "taxes, penalties, and costs are" and "the total amount is" for "they are" in subdivision (a). Stats. 1967, p. 2341, in effect November 8, 1967, revised this section to conform to the amendment to Section 3351, and added subdivisions (c), (d), (e) and (f). Stats. 1984, Ch. 988, in effect September 11, 1984, deleted "the total amount due is" after "unless", deleted "real property on which the total" after "the", and substituted "shall be in default" for "is a lien will be sold to the state" after "due" in subdivision (a); deleted "and place" after "the time" and substituted "the default will occur" for "property will be sold to the state" after "which" in subdivision (b); substituted "tax defaulted" for "sold to the state" after "if", and substituted "defaulted taxes" for "sold taxes" after "of" in subdivision (c); added "tax-defaulted" after "that", deleted "which is sold to the state for delinquent taxes" after "real property", substituted "sold in satisfaction of the tax lien" for "deeded to the state, at the time prescribed by law" after "subsequently, and substituted "that" for "such tax-sold" before "property" in subdivision (d); deleted former subdivision (e) which provided "The fact that real property deeded to the state may be sold at public auction or otherwise conveyed, unless such real property is redeemed."; and relettered former subdivision (f) as (e), and substituted "tax-defaulted" for "sold to the state" after "is" and substituted "that" for "such" after "unless" therein.

Note.—See note following Section 2194.

* Stats. 1967, p. 2341, in effect November 8, 1967, completely revised the procedures found in former article 1 by amending some sections, deleting those portions of article 1 dealing with publication of notice of deed to the state and the delinquent list, and adding articles 1.5 and 1.7, which treat those two subjects in a somewhat new manner.