reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 4 - Collection on the Unsecured Roll › ARTICLE 1 - General Provisions › Section 2922.5.

2922.5. Notwithstanding Section 2922, with respect to taxes on the unsecured roll where an application for reduction in assessment has been filed pursuant to Section 1607 and the board reduces the assessment in dispute, Section 4985 shall apply.
If a taxpayer does not pay by the delinquency date established by Section 2922 and indicated on the unsecured assessment roll, interest at the rate of 1 percent per month on the unpaid tax shall be charged from that date to the date of correction. Taxes unpaid by 5 p.m., or the close of business, whichever is later, on the date established by Section 4985 are delinquent and thereafter a delinquent penalty of 10 percent attaches to them.
If taxes are not paid by 5 p.m., or the close of business, whichever is later, on the last day of the second succeeding month after the 10-percent penalty attaches, an additional penalty of 1
1
/
2
percent attaches to them on the first day of each month thereafter until the time of payment or until the time a court judgment is entered for the amount of the unpaid taxes and penalties, whichever occurs first.
This section is not applicable to assessments made pursuant to Section 501, or to assessments made pursuant to Section 531.2 where the escape is the result of an act or omission of the assessee and to assessments made pursuant to Sections 531.3, 531.4, and 531.5.
(Amended by Stats. 1991, Ch. 532, Sec. 23.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 4 - Collection on the Unsecured Roll › ARTICLE 1 - General Provisions › Section 2923.

2923. Any county department, officer, or employee charged by law with the collection of any delinquent taxes on unsecured property may file a verified application with the board of supervisors for a discharge from accountability for the collection of the taxes, penalty, interest, or any other charge pertaining thereto, in accordance with Sections 25257, 25258, 25259, and 25259.5 of the Government Code.
(Amended by Stats. 2011, Ch. 352, Sec. 4. (SB 948) Effective January 1, 2012.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 4 - Collection on the Unsecured Roll › ARTICLE 1 - General Provisions › Section 2927.

2927. The collector of taxes on unsecured property shall prepare a delinquent roll or abstract list of unpaid items from the unsecured roll.
(Added by Stats. 1961, Ch. 489.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 4 - Collection on the Unsecured Roll › ARTICLE 1 - General Provisions › Section 2927.1.

2927.1. The delinquent roll or abstract list shall contain all the essential information relating to unpaid items shown in the rolls from which it is prepared and shall be in a form approved by the auditor and board of supervisors.
(Added by Stats. 1961, Ch. 489.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 4 - Collection on the Unsecured Roll › ARTICLE 1 - General Provisions › Section 2927.2.

2927.2. Annually, after the taxes on the unsecured roll become delinquent, the collector shall insert in the abstract list or prepare a delinquent roll or an abstract list of, all unpaid items.
(Added by Stats. 1961, Ch. 489.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 4 - Collection on the Unsecured Roll › ARTICLE 1 - General Provisions › Section 2927.3.

2927.3. Upon completion of any delinquent roll or abstract list, or the insertion of new information on an abstract list, the auditor shall certify thereon that it contains a true and correct statement of all essential information necessary to the collection of and relating to upaid taxes on unsecured property recorded in the rolls specified by the auditor in the certificate. All entries formerly required by law to be made on the specified rolls shall thereafter be made on the delinquent roll or the abstract list.
(Added by Stats. 1961, Ch. 489.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 4 - Collection on the Unsecured Roll › ARTICLE 1 - General Provisions › Section 2927.4.

2927.4. Errors occurring in the delinquent roll or abstract list may be corrected under the same conditions, except as to time, and in the same manner as they would be corrected if they occurred on the original unsecured roll.
(Added by Stats. 1961, Ch. 489.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 4 - Collection on the Unsecured Roll › ARTICLE 1 - General Provisions › Section 2927.5.

2927.5. The delinquent roll, abstract list, or a copy certified by the collector, showing unpaid taxes against any unsecured property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that there has been compliance with all forms of law relating to assessment, equalization and levy of taxes.
(Added by Stats. 1961, Ch. 489.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 4 - Collection on the Unsecured Roll › ARTICLE 1 - General Provisions › Section 2927.6.

2927.6. Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this chapter, the tax collector, with the approval of the board of supervisors, may accept such partial payment from the taxpayer. Such partial payments are to be applied first to all penalties, interest and costs with the balance being applied to the taxes due. The difference between the amount paid by the taxpayer and the amount due shall be treated as a delinquent tax in the same manner as any other delinquent tax.
(Amended by Stats. 1979, Ch. 242.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 4 - Collection on the Unsecured Roll › ARTICLE 1 - General Provisions › Section 2927.7.

2927.7. Notwithstanding any other provision of law, if the tax collector can determine that an assessee on the unsecured roll has a recorded, undivided interest in the property assessed, the tax collector may, at the assessee’s request, accept pro rata payment of taxes due. The assessee shall pay to the tax collector an amount equal to the percentage of the total property comprised by the assessee’s undivided interest assessed as a pro rata payment to the total amount due at the time of payment. Upon proper payment, the assessee shall be discharged from the tax lien.
(Added by Stats. 1990, Ch. 126, Sec. 22. Effective June 11, 1990.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 4 - Collection on the Unsecured Roll › ARTICLE 1 - General Provisions › Section 2928.

2928. Any original unsecured roll containing the information set forth in the delinquent roll or in an abstract list may be destroyed by the county officer in possession of the rolls if (a) the destruction, in all cases, has first been approved by order of the board of supervisors, (b) the delinquent roll or abstract list has first been certified as correct and complete by the county auditor, and (c) a certified, permanent record on a substitute media has been prepared in accordance with Section 26205 of the Government Code and the substitute media will be retained for at least five years from the date of the creation of the original document. The substitute media may also be destroyed following the expiration of the five-year retention period.
(Amended by Stats. 1990, Ch. 126, Sec. 23. Effective June 11, 1990.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 4 - Collection on the Unsecured Roll › ARTICLE 1 - General Provisions › Section 2928.1.

2928.1. Upon destruction of the original unsecured roll pursuant to Section 2928, any taxes on any property or any interest therein which theretofore became delinquent but does not appear in the delinquent roll or abstract list shall conclusively be presumed to have been paid and the delinquency satisfied.
(Added by Stats. 1961, Ch. 489.)
2023 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 2951.

2951. Taxes due on unsecured property may be collected by seizure and sale of any of the following property belonging or assessed to the assessee:
(a) Personal property.
(b) Improvements.
(c) Possessory interests.
(Added by renumbering Section 2914 by Stats. 1974, Ch. 908.)
2023 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 2952.

2952. A record shall be kept of the property seized and sold.
(Added by renumbering Section 2915 by Stats. 1974, Ch. 908.)
2023 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.

2953. Property shall not be seized or sold in satisfaction of taxes on unsecured property until after the date such taxes become delinquent, unless the tax collector first determines that seizure prior to that date is necessary because there is a great probability that the taxes will not be collectible after the delinquency date due to the financial condition of the taxpayer or other suitable reason, and prior to the seizure files a written declaration under penalty of perjury with the clerk of the board of supervisors setting forth the grounds and necessity for such seizure.
The tax collector shall deliver a copy of the declaration to the assessee at the time of seizure.
(Added by Stats. 1974, Ch. 908.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 5 - Suits for Taxes › Section 3002.

3002. If an assessee of property on the unsecured roll moves to another county, the official collecting taxes on the unsecured roll in the county in which the property was assessed may employ an attorney to sue for and collect the taxes in such official’s name. This does not relieve such official from any duties.
(Enacted by Stats. 1939, Ch. 154.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 5 - Suits for Taxes › Section 3003.

3003. Where delinquent taxes or assessments, including those on personal property, are not a lien on real property sufficient, in the judgment of the tax collector or the board of supervisors, to secure the payment of the taxes or assessments, the county may, in any civil action, sue the taxpayer in its own name, including general partners of a partnership assessee, persons who have assumed the liability to pay the assessed taxes by contract or lease, or those persons who are the alter ego or successor in interest of a corporate assessee, for the recovery of the delinquent taxes or assessments, with penalties and costs. The county seat of the county in which the property was assessed shall be a proper place of trial.
(Amended by Stats. 1990, Ch. 126, Sec. 24. Effective June 11, 1990.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 5 - Suits for Taxes › Section 3004.

3004. In any suit for taxes the roll, or a duly certified copy of any entry, showing the assessee, the property, and unpaid taxes or assessments, is prima facie evidence of the plaintiff’s right to recover.
(Enacted by Stats. 1939, Ch. 154.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 5 - Suits for Taxes › Section 3005.

3005. When a civil action is brought by the tax collector to recover delinquent unsecured property taxes, the sheriff or marshal shall specify, when the summons or process is returned, the costs which he or she would ordinarily be entitled to for that service and those costs shall be made a part of any judgment recovered by the tax collector and on payment or satisfaction of the judgment the costs shall be deposited in the county general fund.
(Amended by Stats. 1996, Ch. 872, Sec. 140. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 5 - Suits for Taxes › Section 3006.

3006. (a) The tax collector may commence an action for recovery of taxes on property on the unsecured roll prior to the date such taxes become delinquent if, in the tax collector’s opinion, it is necessary to do so in order to insure payment of such taxes because of the financial condition of the assessee or for other appropriate reasons. The tax collector shall file a declaration under penalty of perjury, as part of the complaint, setting forth the grounds and necessity for the action prior to the delinquency date. The tax collector shall also be entitled, upon application, to an ex parte writ of attachment of so much of the assessee’s property as is necessary to satisfy the taxes on the basis of the tax collector’s declaration.
(b) An assessee named in an action under subdivision (a) may file with the court a bond sufficient to pay the taxes alleged due in the complaint and petition the court to release the attached property.
(c) If the court determines that the action and writ of attachment prior to the delinquency date are unnecessary, the court shall require the county to pay all costs of suit, including attorney’s fees, incurred by the assessee, and the sureties shall be released from liability on the bond. The court may, in its discretion, require payment of the taxes in question as a condition of releasing the sureties. In that case, however, the assessee shall be entitled to interest from the county at the rate of 7 percent per annum from the date the taxes are paid until the date the taxes would have become delinquent.
(d) In any case where an action by the tax collector under this section is dismissed and the assessee is not required by the court to pay the taxes as a condition of dismissal and subsequent to the delinquency date the taxes remain unpaid, the county shall be entitled to recover, in addition to the taxes and all penalties and costs accruing thereon, all costs ordered by the court to be paid by the county to the assessee in the first action and all costs incurred by the county in any subsequent actions of the county in collecting the taxes.
(e) In all actions and proceedings brought under this section, all courts in which the actions and proceedings are pending shall, upon the request of any party thereto, give the actions and 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 setting them for hearing or trial, and in their hearing or trial, to the end that all the actions and proceedings shall be quickly heard and determined.
(Amended by Stats. 1982, Ch. 517, Sec. 363.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 5 - Suits for Taxes › Section 3007.

3007. Civil actions for delinquent taxes or assessments pursuant to Section 3003 shall be commenced within three years of the date upon which unsecured taxes became delinquent. The limitation period of this section shall be tolled for any and all periods during which a civil action described by this section is prohibited by federal bankruptcy laws or rules, or by a court order.
(Added by Stats. 1991, Ch. 532, Sec. 25.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 6 - Unsecured Roll Summary Judgment › Section 3101.

3101. If any unsecured tax, interest, or penalty imposed under this part is not paid by the last day of the month succeeding the delinquency date, the official collecting taxes on the unsecured roll may file, no sooner than 10 days after the mailing of the notice required in subdivision (b), in the office of the clerk of the court, without fee, a certificate specifying as follows:
(a) The fact that a notice of intent to file the certificate had been sent, by registered mail, to the assessee, at his or her last known address, not less than 10 days prior to the date of the certificate.
(b) The fact that the notice required in subdivision (a) set forth the following information:
(1) The name of the assessee.
(2) The description of the property assessed.
(3) The assessed value of the property.
(4) The fact that judgment will be sought in the amount of the tax, penalty, and interest that is unpaid at the time of the filing of the certificate.
(5) The fact that, upon the issuance and recordation of that judgment, additional penalties will continue to accrue at the rate prescribed by law, and that any bond premium posted or other costs to enforce the judgment shall be an added charge.
(6) The fact that a recording fee in the amount set forth in Section 27361.3 of the Government Code will be required to be paid for the purpose of the recordation of any satisfaction of the judgment lien.
(c) The name of the assessee.
(d) The amount for which judgment is to be entered.
(e) The fact that the county has complied with all provisions of this part in the computation and the levy of the tax, penalty, and interest.
(f) The fact that a request is therein made for the issuance and entry of judgment against the assessee.
(Amended by Stats. 2001, Ch. 121, Sec. 3. Effective January 1, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 6 - Unsecured Roll Summary Judgment › Section 3102.

3102. The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the county against the assessee in the amount of the tax, penalty, and interest set forth in the certificate. The clerk of the court may file the judgment in a looseleaf book entitled “County Unsecured Property Tax Judgments.”
(Amended by Stats. 2001, Ch. 121, Sec. 4. Effective January 1, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 6 - Unsecured Roll Summary Judgment › Section 3103.

3103. An abstract or a copy of the judgment with respect to unsecured taxes shall be recorded, without fee, in the office of the county recorder of any county. From the time of the recording, the amount of the tax, penalty, and interest set forth constitutes a lien upon all property of the assessee in the county, owned by him or her or afterward, and before the lien expires, acquired by him or her. The lien has the force, effect, and priority of a judgment lien and continues for 10 years from the date of the recording unless sooner released or otherwise discharged. The lien imposed by this section shall not be valid insofar as personal property is concerned as against a purchaser for value without actual knowledge of the lien.
(Amended by Stats. 1991, Ch. 532, Sec. 27.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 6 - Unsecured Roll Summary Judgment › Section 3104.

3104. Notwithstanding any other provisions of law relating to interest authorized or allowed as a result of any judgment duly entered, the additional penalty provided for in this division shall be imposed in lieu of any such judgment interest.
(Added by Stats. 1968, Ch. 911.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 6 - Unsecured Roll Summary Judgment › Section 3104.5.

3104.5. In addition to any penalty or fee imposed pursuant to this part, a penalty equal to the amount of any bond premium posted, or other costs incurred to enforce the judgment entered pursuant to this chapter shall be imposed.
(Added by Stats. 1978, Ch. 1126.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 6 - Unsecured Roll Summary Judgment › Section 3105.

3105. Within 10 years from the date of the recording or within 10 years from the date of the last extension of the lien in the manner provided for in this section, the lien may be extended by recording in the office of the county recorder of the county an abstract or copy of the judgment. From the time of the recording the lien extends to the property for 10 years unless sooner released or otherwise discharged.
(Added by Stats. 1968, Ch. 911.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 6 - Unsecured Roll Summary Judgment › Section 3106.

3106. Execution shall issue upon the judgment upon request of the official collecting taxes on the unsecured roll in the same manner as execution may issue upon other judgments, and sales shall be held under such execution as prescribed in the Code of Civil Procedure.
(Added by Stats. 1968, Ch. 911.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 6 - Unsecured Roll Summary Judgment › Section 3107.

3107. (a) The judgment is satisfied and the lien removed when, but not before, the satisfaction of the judgment is recorded in the office of the county recorder. In addition to the judgment amount, and any additional penalty authorized by this part, the tax collector may collect the recording fee in the amount required by Section 27361.3 of the Government Code and transmit the amount of that fee to the county recorder together with the documents for release or discharge.
(b) The judgment is also satisfied and the lien removed when, but not before the tax is legally canceled and a satisfaction of judgment lien is recorded in the office of the county recorder. A recording under this subdivision shall be made without fee.
(Amended by Stats. 1991, Ch. 532, Sec. 28.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 7 - Warrant for Collection of Taxes › Section 3201.

3201. Upon being directed by the Controller to sell a residential dwelling, pursuant to Chapter 4.5 (commencing with Section 14735) of Part 5.5 of Division 3 of Title 2 of the Government Code, the Department of General Services shall issue a warrant for the enforcement of the lien for postponed property taxes and the collection of all amounts secured thereby.
(Added by Stats. 1977, Ch. 1242.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 7 - Warrant for Collection of Taxes › Section 3202.

3202. The warrant shall be recorded in the county in which the real property is located in such manner as will impart constructive notice of its recordation and shall be directed to the sheriff or marshal and shall have the same force and effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same force and effect as a levy of and sale pursuant to a writ of execution.
(Added by Stats. 1977, Ch. 1242.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 7 - Warrant for Collection of Taxes › Section 3203.

3203. The Department of General Services shall pay or advance to the sheriff or marshal, the same fees, commissions, and expenses as are provided by law for similar services pursuant to a writ of execution. The Department of General Services, and not the court, shall approve the fees for newspaper publication.
(Added by Stats. 1977, Ch. 1242.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 7 - Warrant for Collection of Taxes › Section 3204.

3204. The fees, commissions, and expenses incurred by the Department of General Services in the issuance, recordation, and enforcement of the warrant for collection of postponed property taxes shall be added to and become a part of the lien for postponed taxes.
(Added by Stats. 1977, Ch. 1242.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 5 - COLLECTION OF TAXES › CHAPTER 8 - Tax Delinquent Vessels › Section 3205.

3205. (a) The county tax collector may, within 30 days after the delinquency date, give written notice to the owners of all property tax delinquent vessels that, in addition to standard county delinquent property tax procedures, the renewal of the certificate of number of, and the transfer of any title to or interest in, that vessel will be withheld by the Department of Motor Vehicles as provided in Section 9880 of the Vehicle Code, until the delinquent taxes have been paid on that vessel.
(b) If the county tax collector has given notice pursuant to subdivision (a), he or she shall give written notice of the delinquency, by electronic transmission or otherwise, to the Department of Motor Vehicles for its recordation pursuant to Section 9880 of the Vehicle Code. Upon receiving a possessory lien sale application filed with respect to a vessel pursuant to subdivision (a) of Section 503 of the Harbors and Navigation Code, the Department of Motor Vehicles shall, in accordance with paragraph (4) of subdivision (b) of that section, notify the applicant of any outstanding property tax lien on that vessel of which the department has been notified pursuant to this subdivision.
(c) If the county tax collector has given notice pursuant to subdivisions (a) and (b), the county tax collector shall also provide written notice to the Department of Motor Vehicles when the delinquency has been satisfied.
(Amended by Stats. 1994, Ch. 940, Sec. 3. Effective January 1, 1995. Operative July 1, 1995, by Sec. 6 of Ch. 940.)
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 - 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.)
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 - 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.)
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 - 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.)
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 1.5 - 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.)
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 1.5 - 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.)
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 1.5 - 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.)
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 1.5 - 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.)
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 1.5 - 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.)
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 1.5 - 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.)
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 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.)
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 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.)
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 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.)
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 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.)