Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

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 3375

3375. Notification by tax collector. The tax collector shall notify the Controller, in such manner as the Controller shall direct, of all property subject to a "Notice of Lien for Postponed Property Taxes" recorded pursuant to Section 16182 of the Government Code, which:

(a) Becomes tax defaulted subsequent to the date of entry on the secured roll of the information required by paragraph (1) of subdivision (a) of Section 2514; or

(b) Becomes subject to those collection procedures that are available for collection of delinquent taxes or assessments on the unsecured roll.

History.—Added by Stats. 1977, Ch. 1242, in effect October 1, 1977. Stats. 1978, Ch. 576, in effect August 31, 1978, in the first paragraph after the word "which" added the ":" and designated the remaining portion of the old sentence as subdivision (a) and also added the ";" and the word "or" to the end of subdivision (a). Also added subdivision (b). Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "Becomes tax defaulted" for "Is sold to the state for unpaid taxes" before "subsequent" in subdivision (a).

Note.—See note following Section 2194.

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