Site Tools
Welcome to the State of California

9110-9113 Notice of Current Property Taxes Due: Publishing Criteria

9110. CONTENTS OF NOTICE
The published or posted notice of current taxes due must contain the following information, as required by Revenue and Taxation Code section 2609:

1) The dates when taxes on the secured roll are due;

2) The times when these taxes will be delinquent;

3) The penalties and costs for delinquency;

4) The fact that all taxes may be paid when the first installment is due; and

5) The times and places at which tax payments may be made. 

9111. EXAMPLE OF PUBLICATION 
Figure 9.1 is an example of the published Notice of Current Taxes Due. Prior to publication, a proof copy provided by the newspaper should be examined for correctness and completeness of the information required by Revenue and Taxation Code section 2609.

NOTE: The information contained in Figure 9.1 may not be adequate for every county's needs. Each county should make the necessary adjustments when preparing the notice.

9112. MANNER OF PUBLICATION
The notice must be published in a newspaper of general circulation once a week for two weeks, if such a newspaper exists within the county (Rev. & Tax. Code §2610).

9113. POSTING OF NOTICE IF NO PUBLICATION
If the county does not have a newspaper of general circulation, the notice must be posted in three public places in each township (Rev. & Tax. Code §2610). "Public place" means a location where the notice is accessible, and can reasonably be expected to be seen, by the average citizen. Examples of public places include bulletin boards in parks or in lobbies of public buildings. The location of the notice should be such that an average person would notice it without having to move other documents aside.