2007 California Revenue and Taxation Code Article 1.5. Deeds To The State

CA Codes (rtc:3361-3366)

3361.  Annually, on or before June 8th, the tax collector shall
publish a notice of power and intent to sell all property that will
be tax defaulted for one of the following:
   (a) Five years or more on the date specified.
   (b) Three or more years on the date specified in the case of
residential real property that could serve the public benefit by
providing housing or services directly related to low-income persons,
for which a request has been made by a city, county, city and
county, or nonprofit organization, pursuant to Section 3692.4, to
offer that property at the next scheduled public auction.
   (c) Three years or more in the case of nonresidential commercial
property, as defined in Section 3691, in an applicable county, on the
date specified.


3362.  The published notice shall show:
   (a) The date of the notice.
   (b) (1) That on July 1, five years or more will have elapsed since
the property became tax defaulted; or
   (2) That, on July 1, three years or more in the case of
nonresidential commercial property, as defined in Section 3691, in an
applicable county will have elapsed since the property became tax
defaulted; or
   (3) That, on July 1, in the case of real property that could serve
the public benefit by providing housing or services directly related
to low-income persons, three years or more have elapsed, and a
request has been made by a city, county, city and county, or
nonprofit organization, pursuant to Section 3692.4, to offer that
property at the next scheduled public auction.
   (c) That, unless sooner redeemed or an installment plan of
redemption is initiated, the property will be sold.
   (d) That the power to sell for nonpayment of taxes arises if the
property remains tax defaulted at 12:01 a.m. on July 1.
   (e) That if the property is sold for nonpayment of taxes the right
of redemption will terminate.
   (f) The official who will furnish all information concerning
redemption.
   (g) The fiscal year for which the defaulted taxes were levied.
   (h) A description of the property. The assessments contained in
this notice shall be numbered in ascending numerical order.
   (i) The amount necessary to redeem the property as of the date
specified in the publication opposite the description of the
property.
   (j) The name of the assessee on the current roll.
   (k) The street address of the property, if any, shown on the
county assessment records.


3363.  Except as provided in Article 1.8 (commencing with Section
3381) of this chapter, the publication shall be made pursuant to
Section 6063 of the Government Code in the county.  If no newspaper
of general circulation is published in the county, the publication
shall be made by posting in three public places in the county.
   The cost of publication shall be at no more than the rate fixed by
the board of supervisors for other county advertising.



3364.  Immediately after the publication is completed, the tax
collector shall file with the county recorder a copy of the
publication and an attached affidavit.  This affidavit is prima facie
evidence of the facts stated.  The affidavit shall show:
   (a) That it is affixed to a true copy of the publication.
   (b) The manner of publication.
   (c) If the publication was in a newspaper, its name and place of
publication and the date of each appearance.
   (d) If not published in a newspaper, the places of posting.
   The county recorder may destroy such publications and affidavits
that have been on file in his office for more than seven years.




3365.  After the first publication of the notice and not less than
21 days nor more than 35 days before  July 1, the tax collector shall
send by registered mail to the last assessee of the tax-defaulted
property at his or her last known address a notice of default and
power to sell the property for nonpayment of taxes.  The tax
collector shall make a reasonable effort to ascertain the address of
the last assessee of the tax-defaulted property, including, but not
limited to, an examination of the assessment of this property on the
rolls beginning with the year of delinquency to and including that of
the last equalized roll, an examination of the most recent telephone
books in the county in which the tax-defaulted property is located,
and an examination of the telephone book covering the area of the
last known address of the last assessee.
   Any failure of the tax collector to make a reasonable effort to
ascertain the address of the last assessee as required by this
section shall not affect the validity of any subsequent sale to
satisfy the lien of unpaid taxes.



3366.  The mailed notice shall show the same information required
for the published notice in Section 3362.  A copy of the published
notice may be mailed in lieu of a separate notice.