Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

Chapter 8. Deed to State, County or Public Agencies

Article 2. Purchase from the State

Section 3799

3799. Mailing. The tax collector shall mail a copy of the notice not less than 45 nor more than 60 days prior to the effective date of the agreement, by registered mail to the last assessee of each portion of the property and to parties of interest, as defined in Section 4675, at their last known address.

To ascertain the address of the last assessee of the property an examination shall be made of the assessment of this property on the rolls beginning with the year of delinquency to and including that of the last equalized roll. The tax collector shall make reasonable efforts to ascertain the identity and address of parties of interest.

It is not necessary to mail a copy of the notice to any party who files with the tax collector a written acknowledgment of receipt of a copy of the notice or a waiver of the notice. The validity of any sale under this chapter shall not be affected if the tax collector's reasonable effort fails to disclose the name and last known mailing address of parties of interest or if a party of interest does not receive mailed notice.

History.—Stats. 1947, p. 2026, in effect September 19, 1947, revised first paragraph to require mailing not less than 21 nor more than 28 days prior to effective agreement date instead of within five days after first publication of notice, and deleted provision for mailing where address unknown. Stats. 1953, p. 2106, in effect September 9, 1953, added second paragraph. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "45" for "21" and "60" for "28", added "and to parties . . . Section 4675"; after "property" and substituted "their" for "his" before "last" in the first paragraph; added the second sentence to the second paragraph; and added the second sentence to the third paragraph. Stats. 1985, Ch. 316, effective January 1, 1986, deleted "tax-deeded" after "assessee of the" in second paragraph.

Note.—See note following Section 2194.