Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

CHAPTER 1. Publication of Delinquent List and Notice of Sale

Article 1.7. Published Delinquent List*

Section 3371

3371. Affidavit of default published. (a) Annually, on or before September 8, the tax collector shall publish the affidavit that the real property on which the taxes, assessments, penalties, and costs had not been fully paid are in default, together with a list of all that real property. However, in any county that mails delinquent notices to the assessees of record before June 30, the tax collector shall publish the affidavit and list of all that real property on or before September 8 of the year following the date of default.

(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 delinquent notice described in subdivision (a) may be published only for those 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. 1984, Ch. 988, effective September 11, 1984, substituted "the" for "his" before "affidavit," and substituted "are in default" for "was sold to the state," after "paid". Stats. 1989, Ch. 68, in effect June 28, 1989, substituted "8" for "8th" after "September" and substituted "that" for "such" after "all" in the first sentence and added the second sentence. Stats. 2002, Ch. 723 (AB 1008), in effect January 1, 2003, designated the former first paragraph as subdivision (a) and added subdivision (b). Stats. 2003, Ch. 199 (SB 1063), in effect January 1, 2004, substituted "published" for "mailed" after "(a) may be" in the first sentence of subdivision (b).

Note.—See note following Section 2194.

Note.—Stats. 2002, Ch. 723 (AB 1008), see note following Section 3351.

* Article 1.7 was added by Stats. 1967, p. 2343, in effect November 8, 1967.