Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Division 2. Other Taxes

Part 18.5. Timber Yield Tax

Chapter 6. Collection of Taxes

Article 6. Seizure and Sale

Section 38552

38552. Notice of sale. Notice of the sale and the time and place thereof shall be given to the delinquent person and to all persons who have an interest of record in the property in writing at least 20 days before the date set for the sale in the following manner: The notice shall be personally served enclosed in an envelope addressed to the taxpayer or other person at his or her last known address or place of business in this state. If not personally served, the notice shall be deposited in the United States mail, postage prepaid. The notice shall be published pursuant to Section 6063 of the Government Code, in a newspaper of general circulation published in the city in which the property or a part thereof is situated if any part thereof is situated in a city or, if not, in a newspaper of general circulation published in which the property or a part thereof is located. Notice shall also be posted in both of the following manners:

(a) One public place in the city in which the interest in property is to be sold if it is to be sold in a city or, if not to be sold in a city, one public place in the county in which the interest in the property is to be sold.

(b) One conspicuous place on the property.

The notice shall contain a description of the property to be sold, a statement of the amount due, including taxes, interest, penalties, and costs, the name of the delinquent, and the further statement that unless the amount due is paid on or before the time fixed in the notice for the sale, the property, or so much of it as may be necessary, will be sold in accordance with law and the notice.

History.—Stats. 1990, Ch. 1528, in effect January 1, 1991, added "and to all persons . . . the property" after "person", substituted "20" for "10" after "least", added "personally served" after "shall be", added "taxpayer or other" after "addressed to the", and added "or her" after "his" in the first sentence; substituted "If not personally served, the notice" for "It" in the second sentence; deleted "also" after "shall", substituted "pursuant to . . . Code," for "for at least 10 days before the date set for the sale" after "published", and substituted "city" for "county" after "published in the" in the third sentence; substituted "or a part thereof . . . if not, in a" for "seized is to be sold. If there is no" after "property", combining the former third and fourth sentences; added "published" after "circulation"and added "in which the property or a part thereof is located" after "county" in the new third sentence; created a new fourth sentence beginning with "Notice"; added "also" after "shall", substituted "both of the following manners" for "in three public places in the county 10 days prior to the date set for the sale" after "posted in" in the fourth sentence, and added subsections (a) and (b); created new second paragraph with former fifth sentence; and added "taxes," after "including", and substituted "is" for ", interest, penalty and costs are" after "due" in the second paragraph.