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 3374

3374. 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 the recorder's office for more than seven years.

History.—Stats. 1975, Ch. 155, p. 286, in effect January 1, 1976, added the second paragraph.

Effect of tax deed.—Under Section 3518 a tax deed is conclusive evidence that the affidavit and copy of the published delinquent list were properly filed. Stuart v. Chapman, 87 Cal.App. 552, 555; Haaran v. High, 97 Cal. 445; Penaat v. Guasco, 84 Cal.App.2d 445, 452.

Loss of delinquent list.—A copy of the delinquent list, duly verified and filed as provided by this section, establishes the original in the absence of evidence to the contrary, and the loss of the original can not affect the rights of the purchaser at the tax sale. Davis v. Pacific Improvement Co., 137 Cal. 245, 249.

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