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8360-8364 Sale by Agreement: Notification Provisions and Requirements

8360. PUBLISHED NOTICE BY TAX COLLECTOR
Upon receipt of the authorization from the State Controller, the tax collector shall publish a notice of the agreement (Rev. & Tax. Code §§3796, 3798, 3798.1). See M-9700 and M-9710 for the publishing and posting requirements for an agreement.

8361. NOTICE TO PARTIES OF INTEREST
After receipt of the State Controller's authorization, and not less than 45 nor more than 60 days prior to the effective date of the agreement, the tax collector should send, by registered (Rev. & Tax. Code §3799) or certified (Gov. Code §53062) mail, a copy of the notice of agreement of sale to the last assessee and the parties of interest in the property at their last known address.

The "last known address" may be found by examining the rolls, beginning with the first year of delinquency and proceeding to the last equalized roll (Rev. & Tax. Code §3799). The "last equalized roll" is defined in Revenue and Taxation Code sections 2052-2055. Other sources may also be checked and a copy of the notice mailed to addresses found. (See M-8151 and M-8157 for a discussion of searching for parties of interest.) No mailed notice is required (1) if the rolls contain no address and the address is unknown to the tax collector, or (2) to any party who files a waiver of notice or a written receipt of notice with the tax collector (Rev. & Tax. Code §3799).  

8362. PAYMENT OF COSTS
Any costs incurred in giving notice must be paid by the purchasing agency (Rev. & Tax. Code §3800). See M-8334.

8363. RETURN OF MAILED NOTICE OF LAST ASSESSEE
It is recommended that a requested return date NOT be printed on the envelope of a mailed notice to the last assessee (e.g., "Please return to sender within 10 days if not claimed').

The sale may be voided if a requested return date is shown on the envelope or if the envelope is date stamped upon being returned before the sale (annotations to Rev. & Tax. Code §3365, Numitor Gold Mining Co. v. Katzer, 83 Cal. App. 161; Sawyer v. Berkeley Securities Co., 99 Cal. App. 545).

NOTE: When a notice is returned with the assessee shown as deceased, the tax collector should check the superior court clerk's office for a probate. If there is a probate, the notice should be mailed to the administrator or executor of the estate. If a probate has not been started, the tax collector should notify the county's public administrator, who must then initiate probate proceedings (Rev. & Tax. Code §4986.6). Tax-defaulted property may become subject to sale but it cannot be sold at a Chapter 8 sale if the property has escheated to the State (M-8129).

8364. AFFIDAVIT OF NOTICE
An affidavit must be filed in the office of the tax collector showing that the notice of agreement has been given as prescribed (Rev. & Tax. Code §3801). Form SCO 9-01 is suggested if publication is used. This affidavit is not to be recorded. See M-9321 and M-9421.