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 1.5. Deeds to the State*

Section 3362

3362. Content of notice. The published notice shall show:

(a) The date of the notice.

(b) (1) That on July 1, five years or more will have elapsed since the property became tax defaulted; or

(2) That, on July 1, three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county will have elapsed since the property became tax defaulted; or

(3) That, on July 1, in the case of real property that could serve the public benefit by providing housing or services directly related to low-income persons, three years or more have elapsed, and a request has been made by a city, county, city and county, or nonprofit organization, pursuant to Section 3692.4, to offer that property at the next scheduled public auction.

(c) That, unless sooner redeemed or an installment plan of redemption is initiated, the property will be sold.

(d) That the power to sell for nonpayment of taxes arises if the property remains tax defaulted at 12:01 a.m. on July 1.

(e) That if the property is sold for nonpayment of taxes the right of redemption will terminate.

(f) The official who will furnish all information concerning redemption.

(g) The fiscal year for which the defaulted taxes were levied.

(h) A description of the property. The assessments contained in this notice shall be numbered in ascending numerical order.

(i) The amount necessary to redeem the property as of the date specified in the publication opposite the description of the property.

(j) The name of the assessee on the current roll.

(k) The street address of the property, if any, shown on the county assessment records.

History.—Stats. 1984, Ch. 988, in effect September 11, 1984, deleted "of intent to deed to the state." after "notice" in the first sentence; substituted subdivision (b) for former subdivision (b) which provided "that the number of years prescribed by law will have elapsed on the date set for deeding to the state since the property was sold to the state"; substituted subdivision (c) for former subdivision (c) which provided "That the property will be deeded to the state, unless sooner redeemed or an installment plan of redemption is initiated"; substituted "power to sell for nonpayment of taxes arises" for "property will be deeded to the state, which date and time shall not be less than 21 days after the first publication" after "the" in subdivision (d); deleted former subdivision (c); relettered former subdivision (f) as (e), and substituted "sold for nonpayment of taxes" for "deeded to the state", and deleted "upon any subsequent sale, or other conveyance, by the state" after "terminate" therein; relettered former subdivision (g) as (f); deleted former subdivision (h); substituted subdivision (g) for former subdivision (i) which provided "the year of the sale to the state and the fiscal year for which the taxes were levied"; relettered former subdivision (j) as (h); relettered former subdivision (k) as (i), and substituted "of taxes originally declared in default" for "for which the property is to be deeded" therein; and relettered former subdivision (l) and (m) as (j) and (k), respectively. Stats. 1991, Ch. 532, in effect January 1, 1992, substituted"July 1" for "the date specified" after "on" in subdivision (b), and substituted "That" for "The date and time at which" before "the power", and added "if the property remains tax defaulted at 8 a.m. on July 1" after "arises" in subdivision (d). Stats. 1994, Ch. 705, in effect January 1, 1995, substituted "12:01" for "8" after "defaulted at" in subdivision (d). Amended by Stats. 2004, Ch. 944 (AB 2144), in effect January 1, 2005. Stats. 2007, Ch. 340 (AB 1745), in effect January 1, 2008, substituted "necessary to redeem the property as of the date specified in the publication" for "of taxes originally declared in default" after "The amount" in the first sentence of subdivision (i).

Note.—See note following Section 2194.

Other matters not required.—The notice need not advise the owner of his rights under statutes permitting an extension of the redemption period. Mallman v. Kneeben, 11 Cal.App.2d 484.

* Article 1.5 was added by Stats. 1967, p. 2342, in effect November 8, 1967.