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 3375

3375. Notification by tax collector. The county tax collector or assessor, whichever is applicable, shall notify the Controller within 60 days, in the 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 and for which notice of any of the following has been expeditiously processed:

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

(b) The claimant of which transfers ownership or changes his or her mailing address, and the property is a residential property; or (c) The claimant of which has been determined to be deceased.

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). Stats. 2014, Ch. 703 (AB 2231), in effect September 28, 2014, substituted "county tax collector or assessor, whichever is applicable," for "tax collector" after "The", substituted "within 60 days, in the" for ", in such" after the first "the Controller", and substituted "and for which notice of any of the following has been expeditiously processed" for ", which" after "Government Code" in the first sentence of the first paragraph; deleted "paragraph (1) of" after "required by" in the first sentence of subdivision (a); and added subdivisions (b) and (c) and deleted former subdivision (b) which provided that "Becomes subject to those collection procedures that are available for collection of delinquent taxes or assessments on the unsecured roll."

Note.—See note following Section 2194.