Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

CHAPTER 1. Publication of Delinquent List and Notice of Sale

Article 1. Generally*

Section 3351

3351. Notice of impending default for failure to pay taxes. (a) Annually, on or before June 8, the tax collector shall publish a notice of impending default for failure to pay taxes on real property, except tax-defaulted property and possessory interests, the taxes, assessments, penalties, and costs on which will have not been fully paid by the close of business on June 30, or the next business day if June 30 falls on a Saturday, Sunday, or legal holiday.

(b) If the tax collector sends reminder notices prior to the close of the fiscal year and annually sends a redemption notice of prior year due taxes, the notice required by subdivision (a) shall only include properties that have been tax-delinquent for three or more years and for which the latest reminder notice or redemption notice was returned to the tax collector as undeliverable.

History.—Stats. 1943 p. 1936, in effect August 4, 1943, substituted "delinquent roll" for "delinquent list" in subdivision (a) and subdivision (b), and "published delinquent list" for "delinquent list" in last paragraph, and added last clause to subdivision (b) (1). Stats. 1949, p. 465, in effect October 1, 1949, substituted "endorsed" for "indorsed" and added the clause relating to the secured roll in subdivision (a), substituted "on which the taxes are unpaid" for "on the delinquent roll" in subdivision (b), added the clause relating to the secured roll in subdivision (b) (3) and made technical changes in the last paragraph. Stats. 1967, p. 2341, in effect November 8, 1967, substituted the balance of the Section after "shall" for the former provisions which are now found in Section 3372. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "impending default for failure to pay taxes on" for "his intent to sell to the state the" after "notice of", substituted "tax-defaulted property" for "tax-sold property" after "except", and substituted "by 5 p.m. on the last business day of the fiscal year" for "at the time set for the sale" after "paid". Stats. 1991, Ch. 532, in effect January 1, 1992, substituted "8" for "8th" after "June" and substituted "the close of business" for "5 p.m." after "paid by". Stats. 2002, Ch. 723 (AB 1008), in effect January 1, 2003, designated the former first paragraph as subdivision (a) and added "business" after "on the last" in the first sentence therein; and added subdivision (b). Amended by Stats. 2004, Ch. 407 (SB 1832), in effect January 1, 2005.

Note.—See note following Section 2194.

Note.—Section 5 of Stats. 2002, Ch. 723 (AB 1008) provided that:

(a) The Legislature finds and declares each of the following:

(1) California is currently experiencing a severe shortage of affordable housing. According to the California Department of Housing and Community Development, currently about 2.4 million California households need some form of housing assistance, that is, those households are low-income and are overpaying for housing costs. According to the California Budget Project, statewide there are approximately 2.3 low-income renter households per affordable unit, or a shortage of 581,000 units.

(2) Given this shortage of affordable housing, the state cannot afford to lose units from the marketplace due to deterioration and condemnation for building code violations.

(3) Prevention of real property deterioration is a legitimate government interest, and funding for local programs that increase efforts to enforce building codes is an important tool in preventing affordable housing from being removed from the market.

(b) The Legislature further finds and declares that there may be a link between real properties that are delinquent in payment of property taxes and building code violations, and that this issue is worthy of study. It is therefore the intent of the Legislature, pursuant to Section 7 of this act, to make available to the University of California data, with respect to tax-delinquent properties, collected by local tax collectors and described in Section 7 of this act.

(c) The Legislature further finds and declares that there are costs incurred by local tax collectors in providing the information required for the study pursuant to Section 7 of this act, and that these costs may be offset by correspondingly eliminating unnecessary costs incurred by local tax collectors in fulfilling the notice requirements pursuant to Sections 3351 and 3371 of the Revenue and Taxation Code. Therefore, it is the intent of the Legislature, in amending Sections 3351 and 3371 of the Revenue and Taxation Code in this act, to offset the costs incurred by local tax collectors in providing the information required for the study pursuant to Section 7 of this act.

Section 6 thereof provided that:

(a) The University of California may need to obtain data in order, to the extent possible, to study the following:

(1) The breakdown of tax-delinquent properties by residential, commercial, and industrial properties.

(2) The breakdown of tax-delinquent properties by length of delinquency.

(3) The potential of tax-delinquent properties to provide affordable housing.

(b) In order to obtain the data necessary to perform this study, the University of California shall notify the Controller, in writing, that it is requesting the data required to be published pursuant to Chapter 1 (commencing with Section 3351) of Part 6 of Division 1 of the Revenue and Taxation Code.

(c) Within 14 days of receipt of the request for data from the University of California, the Controller shall request from county tax collectors for the most recently completed fiscal year and the current fiscal year the information requested pursuant to subdivision (b). The tax collectors shall provide the requested information for the most recently completed fiscal year within 14 days of receipt of the request and the information for the current fiscal year by the following September 15. The tax collectors shall transmit the requested information in electronic text format if possible. Data fields shall include, if possible, assessor's parcel number, situs address including ZIP Code, duration and amount of tax delinquency for each parcel, and associated zoning designations such as residential, commercial, or industrial. The Controller shall transmit that information to the University of California within 14 days of receipt of the information requested from the county tax collectors.

(d) The University of California may not sell, rent, or exchange information it obtains pursuant to this section.

Section 7 thereof provided that no reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution because this act provides for offsetting savings to local agencies or school districts that result in no net costs to the local agencies or school districts, within the meaning of Section 17556 of the Government Code.

Construction.—Posting improved real property constitutionally required as a prerequisite to its divestiture where the statutory procedures for giving notice of impending tax sales are constitutionally insufficient as to the equitable owners of the property in actual possession, who had no reason to believe that the required taxes had not been paid. Banas v. Transamerica Title Ins. Co., 133 Cal.App.3d 845.

* 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.