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 1.8. Alternative Method of Publication*

Section 3381

3381. Alternate method of publication. In each county where the tax collector or, if the county is a chartered county, the board of supervisors determines that the public interest, convenience and necessity require the local publication of the delinquent list required by Section 3371, or the published notice of power and intent to sell required by Section 3361, in order to afford adequate notice, all items required to be published shall be published as provided in this article.

(b) After the determination, the tax collector or, if the county is a chartered county, the board of supervisors shall divide and distribute the items to be published and cause the same to be published either within (1) the municipal corporations, (2) the elementary, high school, or junior college districts, (3) the supervisorial districts, (4) public notice districtsdescribed in Chapter 1.1 (commencing with Section 6080) of Division 7 of Title 1 of the Government Code, (5) tax districts, areas included in map books, or tax code areas, or (f) by any annexation or annexations of same, or any combination of same, or any combination of those districts, annexations, areas included in map books, and tax code areas, within the county as they shall determine most likely to afford adequate notice to owners of the property.

(c) Except as provided in this article, the publication shall be in the same manner as provided in Article 1.7 (commencing with Section 3371).

(d) The publication provided for in this article shall be made once a week for two successive weeks in a newspaper or newspapers of general circulation. The publication shall be made in a newspaper published not less frequently than once a week.

History.—Added by Stats. 1967, Ch. 894, effective November 8, 1967. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "required by Section 3371 . . . required by Section 3361" for ", or the list of properties to be deeded to the state," after "list" in first paragraph; substituted "such" for "the" after "After" and "such" for "those" after "combination of" in second paragraph; added "(commencing with Section 3371)" after "Article 1.7" in third paragraph, substituted "The" for "such" after "circulation." in second sentence of fourth paragraph. Amended by Stats. 2016, Ch. 703 (AB 2881), in effect January 1, 2017.

Construction.—Publication of a delinquent list covering property within a city need not be made in a newspaper "printed" and "published" in that city, and such publications circulated in the geographical areas in which the property covered by the list was located was valid, although the newspaper itself was printed and published in a city located in a different geographical area. Western States Newspapers, Inc. v. Gehringer, 203 Cal.App.2d 793.

* Article 1.8 was added by Stats. 1967, p. 2344, in effect November 8, 1967.