2017 California Code
Streets and Highways Code - SHC
DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913
CHAPTER 5 - Levying and Collecting the Assessment
Section 10409.
At least 15 days prior to the date of the sale, the tax collector shall mail, postage prepaid, notices of sale to the owners of all property upon which the assessments have not been paid, as they appear on the last equalized assessment roll for city taxes or as known to the tax collector. The various parcels shall be designated by their legal description or by street number in addition to their respective numbers as they appear upon the assessment and diagram. Opposite the description and designation of each parcel in the notice shall be set out the amount assessed against the property, the penalty for delinquency, a fee which is required to reimburse the municipality for the estimated reasonable cost of providing notice pursuant to Section 10408.5, and the portion of the costs of the sale chargeable to the parcel.
(Amended by Stats. 1985, Ch. 475, Sec. 8.)
