2023 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 6 - TAX SALES
CHAPTER 1 - Publication of Delinquent List and Notice of Sale
ARTICLE 1.7 - Published Delinquent List
Section 3375.
3375. The county tax collector or assessor, whichever is applicable, shall notify the Controller within 60 days, in the manner as the Controller shall direct, of all property subject to a “Notice of Lien for Postponed Property Taxes” recorded pursuant to Section 16182 of the Government Code and for which notice of any of the following has been expeditiously processed:
(a) Becomes tax defaulted subsequent to the date of entry on the secured roll of the information required by subdivision (a) of Section 2514; or
(b) The claimant of which transfers ownership or changes his or her mailing address, and the property is a residential property; or
(c) The claimant of which has been determined to be deceased.
(Amended by Stats. 2014, Ch. 703, Sec. 19. (AB 2231) Effective September 28, 2014.)