Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 3375 — Published Delinquent List

Cal. Rev. & Tax. Code § 3375

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2014-09-28
Current through
Nov 2, 2026 (California Legislative Counsel)

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…

Citator

Cal. Rev. & Tax. Code § 3375 — Published Delinquent List is in force in the current edition of the Code, and nothing recorded condemns it.

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.