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 1.7. Published Delinquent List*

Section 3372

3372. Content of notice. The notice shall show:

(a) The affidavit of tax default.

(b) The fact that the real property may be redeemed by the payment of the amount of defaulted taxes together with those additional penalties and fees as prescribed by law, or that the real property may be redeemed under an installment plan of redemption.

(c) The official who will furnish all information concerning redemption.

(d) The following information relating to each assessment of tax-defaulted property:

(1) The name of the assessee, and where there is more than one valuation the name of the assessee need be listed only once. For the purposes of this section, the name of the assessee may be the name of the assessee as shown on the current roll.

(2) The description of the property.

(3) The total amount necessary to redeem the property as of the date specified in the publication.

This information required to be published is the "published delinquent list." If any tax-defaulted property is redeemed, the information relating to the property may be omitted from any publication.

History.—Stats. 1982, Ch. 694, in effect January 1, 1983, operative July 1, 1983, added paragraph (4) to subdivision (d). Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "tax default" for "sale to the state." after "of" in subdivision (a), substituted "defaulted taxes" for "sold taxes." after "of" in subdivisions (b) and (d), and substituted "which was originally declared in default" for "for which the property was sold" after "amount" in paragraph 4 of subdivision (d). Stats. 1989, Ch. 68, in effect June 28, 1989, added "tax-defaulted" after "If any", deleted "on the published delinquent list" before "is redeemed", deleted "subsequent" after "omitted from any", and substituted "publication" for "publications" in the second sentence of the second paragraph. Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, substituted "those" for "such" after "together with" in the first sentence of subdivision (b), and deleted former paragraph (4) of subdivision (d) which provided that the street address of the property, if any, shown on the county assessment records be provided on the notice. Stats. 2007, Ch. 340 (AB 1745), in effect January 1, 2008, substituted "necessary to redeem the property as of the date specified in the publication" for "which was originally declared in default" after "The total amount" in the first sentence of paragraph (3) of subdivision (d).

Note.—See note following Section 2194.

Errors invalidating proceedings.—The following errors in the delinquent list have been held to render tax sales void under prior statutory provisions: Overstatement of fifty cents in the amount due, even though the sale was actually made for the correct amount (Warden v. Broome, 9 Cal.App. 1972), the omission of the word "penalties" in stating the amount due (Miller v. McKenna, 23 Cal.2d 774; Fleishman v. Davis, 128 Cal.App. 174); (cf. Bray v. Jones, 20 Cal.2d 858), stating in one sum the amount due for several parcels separately assessed to a single owner (Gottstein v. Kelly, 206 Cal. 742), errors and ambiguities in stating the time or place of sale (Beck v. Wilson, 49 Cal.App. 281; Numitor Gold Mining Co. v. Katzer, 83 Cal.App. 161); or in describing the property (Cordano v. Kelsey, 28 Cal.App. 9); omission of the name of the owner, Ellis v. Witmer, 134 Cal. 249. A mistake in spelling the owner's name is not material, in view of Section 613 (Schainman v. All Persons, 96 Cal.App. 753), nor are errors in an explanatory note appended to the delinquent list. In re Rogers, 91 Cal.App. 726. See also the 1943 Validating Act (Stats. 1943, p. 1993), infra, and annotations thereto.

Abbreviations.—A condensed description in a delinquent list which consists only of the use of common abbreviations is permissible if thereby the property may be easily known. Rollins v. Woodman, 117 Cal. 516. In the publication of the delinquent list the employment of figures to represent dollars and cents without having prefixed thereto the dollar mark is sufficient when the meaning of the figures is fully explained in the publication. Fox v. Wright, 152 Cal. 59. The delinquent list with the word "amount" and under it "400" clearly gave notice to any intelligent person that dollars were meant, and the absence of the dollar mark does not invalidate the tax sale. Carter v. Osborn, 150 Cal. 620.

Description of property.—The object of requiring the description of the property in the delinquent list is to notify the owner of the land that the taxes thereon are delinquent, and if the description is sufficient to give this notice it must be held a sufficient compliance with the statute. Davis v. Pacific Improvement Co., 137 Cal. 245; Numitor Gold Mining Co. v. Katzer, 83 Cal.App. 161.

Property included in notice of sale.—If the taxes for the years subsequent to the sale to the state have been paid, property covered by the notice of sale need not be included in the delinquent list. Scott v. Beck, 204 Cal. 78.

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