Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

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 3363

3363. Manner of publication. Except as provided in Article 1.8 (commencing with Section 3381) of this chapter, the publication shall be made pursuant to Section 6063 of the Government Code in the county. If no newspaper of general circulation is published in the county, the publication shall be made by posting in three public places in the county.

The cost of publication shall be at no more than the rate fixed by the board of supervisors for other county advertising.

Construction.—It is not necessary that three weeks elapse between the first and the last publication but only that there be a publication in each of three different weeks. The tax collector has no discretion to authorize a fourth publication and the county is not legally bound to pay for the same. Hanhart v. Madera County, 76 Cal.App. 290.

Newspaper supplement.—Publication in a separate section of a newspaper containing no other printed matter than that pertaining to the delinquent list, but folded with the section containing the general news and advertising constitutes a compliance with this section. Penaat v. Terwilliger, 23 Cal.2d 865.

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