Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Revenue and Taxation Code
Part 6. Private Railroad Car Tax
Chapter 4. Collection of Tax
Article 5. Seizure and Sale
11512. Notice of sale. Notice of the sale and the time and place thereof shall be given to the delinquent person and to all persons who have an interest of record in writing 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 taxpayer or other person at his or her last known address or place of business in this state. If not personally served, the notice shall be deposited in the United States 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 part thereof is situated 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 in 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 due, including taxes, interest, penalties, and costs, the name of the delinquent, and the further statement that unless the amount due is paid on or before the time fixed in the notice for the sale, the property, or so much of it as may be necessary, will be sold in accordance with law and the notice.
History.—Added by Stats. 1987, Ch. 498, in effect January 1, 1988. Stats. 1990, Ch. 1528, in effect January 1, 1991, added "and to all . . . of record" after "person", substituted "20" for "10" after "least", added "personally served or" after "shall be" and substituted "taxpayer or other person" for "person" after "addressed to the" in the first sentence, substituted "If not personally served, the notice" for "It" in the second sentence, deleted "also" after "shall", substituted "pursuant to . . . of the Government Code," for "for at least 10 days before the date set for the sale" after "published", substituted "city" for "county" after "published in the", and substituted "or a part thereof is situated 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" for "seized is to be sold" after "property" in the third sentence, and added the fourth sentence to the first paragraph; and deleted the former first sentence of the second paragraph which provided "If there is no newspaper of general circulation in the county, notice shall be posted in three public places in the county 10 days prior to the date set for the sale.", and added "taxes," after "including", and substituted "is" for ", interest, penalties, and costs are" in the first sentence of the second paragraph.