reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 2953.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 2 - Seizure and Sale|Section 2953.1.

2953.1.  Notwithstanding the provisions of Section 2953, any property which is assessed on the unsecured roll and is advertised for sale pursuant to Sections 6101 to 6111, inclusive, of the Uniform Commercial Code, or which is advertised to be sold at public auction, or which has been seized for prior year’s delinquent taxes may be seized by the tax collector prior to delinquency without filing a declaration with the clerk of the board of supervisors.(Amended by Stats. 1994, Ch. 668, Sec. 24. Effective January 1, 1995.)
CA Rev & Tax Code § 2954 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 2 - Seizure and Sale|Section 2954.

2954.  (a) An assessee may challenge a seizure of property made pursuant to Section 2953 by petitioning for a writ of prohibition or writ of mandate in the superior court alleging:(1) That there are no grounds for the seizure;(2) That the declaration of the tax collector is untrue or inaccurate; and(3) That there are and will be sufficient funds to pay the taxes prior to the date such taxes become delinquent.(b) As a condition of maintaining the special proceedings for a writ, the assessee shall file with the tax collector a bond sufficient to pay the taxes and all fees and charges actually incurred by the tax collector as a result of the seizure, and shall furnish proof of the bond with the court. Upon the filing of the bond, the tax collector shall release the property to the assessee.(Amended by Stats. 1982, Ch. 517, Sec. 361.)
CA Rev & Tax Code § 2955 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 2 - Seizure and Sale|Section 2955.

2955.  If the assessee prevails in the special proceeding for a writ under Section 2954, the assessee is entitled to recover from the county all costs, including attorney’s fees, incurred by virtue of the seizure and subsequent actions, and the tax collector shall bear the costs of seizure and any fees and expenses of keeping the seized property. If, however, subsequent to the date the taxes in question become delinquent, the taxes are not paid in full and it becomes necessary for the tax collector to seize property of the assessee in payment of the taxes or to commence an action against the assessee for recovery of the taxes, in addition to all taxes and delinquent penalties, the assessee shall reimburse the county for all costs incurred at the time of the original seizure and all other costs charged to the tax collector or the county as a result of the original seizure and any subsequent actions.(Amended by Stats. 1982, Ch. 517, Sec. 362.)
CA Rev & Tax Code § 2956 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 2 - Seizure and Sale|Section 2956.

2956.  In all special proceedings for a writ brought under this article, all courts in which such proceedings are pending shall, upon the request of any party thereto, give such proceedings precedence over all other civil actions and proceedings, except actions and proceedings to which special precedence is otherwise given by law, in the matter of the setting of them for hearing or trial and in their hearing or trial, to the end that all such proceedings shall be quickly heard and determined.(Added by Stats. 1974, Ch. 908.)
CA Rev & Tax Code § 2957 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 2 - Seizure and Sale|Section 2957.

2957.  Notice of the time and place of sale shall be given at least one week before the sale by publication in a newspaper in the county, or by posting in three public places. In the event that it is necessary to continue the sale to a later date, notice shall be given as provided above.(Added by renumbering Section 2916 by Stats. 1974, Ch. 908.)
CA Rev & Tax Code § 2958 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 2 - Seizure and Sale|Section 2958.

2958.  The sale shall be at public auction. A sufficient amount of the property shall be sold to pay the taxes, penalties, and costs.Costs include but are not limited to:(a) The costs of advertising.(b) The same mileage and keeper’s fees as allowed by law to the sheriff for seizing and keeping property under attachment.(c) A fee of not exceeding fifteen dollars ($15) for each seizure which may be charged by the tax collector making the seizure.Whenever any of the foregoing costs have been incurred by the county any payment of taxes made thereafter shall include the amount of such costs.(Amended by Stats. 1976, Ch. 828.)
CA Rev & Tax Code § 2959 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 2 - Seizure and Sale|Section 2959.

2959.  Property seized may be redeemed by the owner thereof by the payment of taxes, penalties and costs at any time before such property is sold. Prior to the time the property is sold such payment may be made at the office of the tax collector or to the auctioneer at the place of sale as designated in the notice of sale. For purposes of this section, property is sold when the bid is accepted by the auctioneer.(Added by renumbering Section 2917.5 by Stats. 1974, Ch. 908.)
CA Rev & Tax Code § 2960 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 2 - Seizure and Sale|Section 2960.

2960.  On payment of the price bid for property sold, the delivery of the property with a bill of sale vests title in the purchaser.(Added by renumbering Section 2918 by Stats. 1974, Ch. 908.)
CA Rev & Tax Code § 2961 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 2 - Seizure and Sale|Section 2961.

2961.  Any excess in the proceeds of the sale over the taxes, penalties, and costs shall be returned to the owner of the property. Until claimed the excess shall be deposited in the county treasury, subject to the order of the owner or his successor in interest. Any excess in the proceeds of any sale heretofore or hereafter made becomes the property of the county if not claimed within three years after the date of sale.(Added by renumbering Section 2919 by Stats. 1974, Ch. 908.)
CA Rev & Tax Code § 2962 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 2 - Seizure and Sale|Section 2962.

2962.  The unsold portion of any property may be left at the place of sale at the risk of the owner.(Added by renumbering Section 2920 by Stats. 1974, Ch. 908.)
CA Rev & Tax Code § 2963 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 2 - Seizure and Sale|Section 2963.

2963.  Property shall not be seized and sold for taxes on the unsecured roll after three years from the date taxes due become delinquent. The limitation period shall be tolled for any period during which collection actions are prohibited by bankruptcy laws or rules, or by court order.(Amended by Stats. 1991, Ch. 532, Sec. 24.)
CA Rev & Tax Code § 3351 (2021)
2021 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 - Generally|Section 3351.

3351.  (a) Annually, on or before June 8, the tax collector shall publish a notice of impending default for failure to pay taxes on real property, except tax-defaulted property and possessory interests, the taxes, assessments, penalties, and costs on which will have not been fully paid by the close of business on June 30, or the next business day if June 30 falls on a Saturday, Sunday, or a legal holiday.(b) If the tax collector sends reminder notices prior to the close of the fiscal year and annually sends a redemption notice of prior year due taxes, the notice required by subdivision (a) shall only include properties that have been tax-delinquent for three or more years and for which the latest reminder notice or redemption notice was returned to the tax collector as undeliverable.(Amended by Stats. 2004, Ch. 407, Sec. 6. Effective January 1, 2005.)
CA Rev & Tax Code § 3352 (2021)
2021 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 - Generally|Section 3352.

3352.  The notice shall be in the form of an affidavit and shall show:(a) That unless paid, the amount due shall be in default.(b) The time at which the default will occur by operation of law.(c) The fact that if tax defaulted, the real property may be redeemed by the payment of the amount of defaulted taxes together with such additional penalties and fees as prescribed by law, or that the real property may be redeemed under an installment plan of redemption.(d) The fact that tax-defaulted real property will be subsequently sold in satisfaction of the tax lien unless that property is redeemed or an installment plan of redemption is initiated and maintained.(e) The fact that a publication of a detailed listing of all real property which is tax defaulted will be initiated on or before September 8th, unless that property is sooner redeemed.(Amended by Stats. 1984, Ch. 988, Sec. 11. Effective September 11, 1984.)
CA Rev & Tax Code § 3353 (2021)
2021 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 - Generally|Section 3353.

3353.  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.(Amended by Stats. 1967, Ch. 894.)
CA Rev & Tax Code § 3361 (2021)
2021 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 1.5 - Deeds to the State|Section 3361.

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.(Amended by Stats. 2004, Ch. 944, Sec. 1.5. Effective January 1, 2005.)
CA Rev & Tax Code § 3362 (2021)
2021 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 1.5 - Deeds to the State|Section 3362.

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.(Amended by Stats. 2007, Ch. 340, Sec. 5. Effective January 1, 2008.)
CA Rev & Tax Code § 3363 (2021)
2021 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 1.5 - Deeds to the State|Section 3363.

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.(Added by Stats. 1967, Ch. 894.)
CA Rev & Tax Code § 3364 (2021)
2021 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 1.5 - Deeds to the State|Section 3364.

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.(Amended by Stats. 1973, Ch. 370.)
CA Rev & Tax Code § 3365 (2021)
2021 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 1.5 - Deeds to the State|Section 3365.

3365.  (a) 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. (b) 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.(c) If the property subject to the notice required by this section is the subject of a bankruptcy proceeding, the notice shall constitute a “notice of tax deficiency” pursuant to Section 362(b)(9)(B) of Title 11 of the United States Code.(Amended by Stats. 2018, Ch. 119, Sec. 1. (SB 1506) Effective January 1, 2019.)
CA Rev & Tax Code § 3366 (2021)
2021 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 1.5 - Deeds to the State|Section 3366.

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.(Amended by Stats. 1984, Ch. 988, Sec. 15. Effective September 11, 1984.)
CA Rev & Tax Code § 3371 (2021)
2021 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 3371.

3371.  (a) Annually, on or before September 8, the tax collector shall publish the affidavit that the real property on which the taxes, assessments, penalties, and costs had not been fully paid are in default, together with a list of all that real property. However, in any county that mails delinquent notices to the assessees of record before June 30, the tax collector shall publish the affidavit and list of all that real property on or before September 8 of the year following the date of default.(b) If the tax collector sends reminder notices prior to the close of the fiscal year and annually sends a redemption notice of prior year due taxes, the delinquent notice described in subdivision (a) may be published only for those properties that have been tax-delinquent for three or more years and for which the latest reminder notice or redemption notice was returned to the tax collector as undeliverable.(Amended by Stats. 2003, Ch. 199, Sec. 5. Effective January 1, 2004.)
CA Rev & Tax Code § 3372 (2021)
2021 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 3372.

3372.  The notice shall show:(a) The affidavit of tax default.(b) The fact that the real property may be redeemed by the payment of the amount of defaulted taxes together with those additional penalties and fees as prescribed by law, or that the real property may be redeemed under an installment plan of redemption.(c) The official who will furnish all information concerning redemption.(d) The following information relating to each assessment of tax-defaulted property:(1) The name of the assessee, and where there is more than one valuation the name of the assessee need be listed only once. For the purposes of this section, the name of the assessee may be the name of the assessee as shown on the current roll.(2) The description of the property.(3) The total amount necessary to redeem the property as of the date specified in the publication.This information required to be published is the “published delinquent list.” If any tax-defaulted property is redeemed, the information relating to the property may be omitted from any publication.(Amended by Stats. 2007, Ch. 340, Sec. 6. Effective January 1, 2008.)
CA Rev & Tax Code § 3373 (2021)
2021 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 3373.

3373.  Except as provided in Article 1.8 (commencing with Section 3381), 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.(Added by Stats. 1967, Ch. 894.)
CA Rev & Tax Code § 3374 (2021)
2021 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 3374.

3374.  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 the recorder’s office for more than seven years.(Amended by Stats. 1975, Ch. 155.)
CA Rev & Tax Code § 3375 (2021)
2021 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.)
CA Rev & Tax Code § 3376 (2021)
2021 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 3376.

3376.  (a) Upon request of the tax collector, the Controller shall provide to the tax collector information that is required for the preparation and enforcement of the sale of property under Part 6 (commencing with Section 3351) of Division 1. This information may include social security numbers.(b) The tax collector or his or her designee shall certify, under penalty of perjury, to the Controller, that the information requested pursuant to subdivision (a) is required for the purposes specified in subdivision (a).(c) Any information provided to the tax collector pursuant subdivision (a) is not a public record and is not open to public inspection.(d) In the event of a tax-defaulted property sale, the tax collector or assessor shall include the outstanding balance of the property tax postponement loan in the minimum bid. Should the property fail to receive the minimum bid, and the minimum bid is reduced, all moneys paid to the Controller’s office and county tax collector shall be a proportionate allocation of the total moneys owed.(Added by Stats. 2014, Ch. 703, Sec. 20. (AB 2231) Effective September 28, 2014.)