State Government
Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 9000 Mandatory Publications 9200 Notice of Impending Default: Publication Information9200 Notice of Impending Default: Publication Information
9200. GENERAL APPLICATION
Real property on which the taxes, assessments, penalties and costs remain unpaid for the current tax year become tax-defaulted at the close of business on June 30 (M-9212). Publication of the Notice of Property Tax Delinquency and Impending Default gives the property owner constructive notice that the property will be tax-defaulted on the date specified in the notice. The actual function of how property becomes tax-defaulted is covered in Chapter 6000 of this manual, while the information relating to the publication is contained in this chapter (Rev. & Tax. Code §§3351 and 3352).
Since the tax-defaulting process is an extremely important feature of the overall enforcement process, accuracy in publishing the notice is imperative. Most errors occur in the first publication, so sufficient time should be allowed for re-publishing; this way, errors can be corrected without jeopardizing the default by not meeting publishing timeframes.