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 3364

3364. Copy filed; affidavit. Immediately after the publication is completed, the tax collector shall file with the county recorder a copy of the publication and an attached affidavit. This affidavit is prima facie evidence of the facts stated. The affidavit shall show:

(a) That it is affixed to a true copy of the publication.

(b) The manner of publication.

(c) If the publication was in a newspaper, its name and place of publication and the date of each appearance.

(d) If not published in a newspaper, the places of posting.

The county recorder may destroy such publications and affidavits that have been on file in his office for more than seven years.

History.—Stats. 1973, Ch. 370, p. 812, in effect January 1, 1974, added the last paragraph.

Note.—See annotations under Section 3374.

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