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9210-9218 Notice of Impending Default: Publishing Criteria

9210. DATE OF FIRST PUBLICATION
The tax collector must publish a notice of impending default annually, on or before June 8 (Rev. & Tax. Code §3351).

9211. MANNER AND PERIOD OF PUBLICATION
As required by Revenue and Taxation Code section 3353, the publication of the notice of impending default must be in accordance with Government Code section 6063, which requires that publication of the notice: "...shall be once a week for three successive weeks. Three publications in a newspaper regularly published once a week or oftener, with at least five days intervening between the respective publication dates not counting such publication dates, are sufficient. The period of notice commences upon the first day of publication and terminates at the end of the twenty-first day, including therein the first day."

The notice should appear in a newspaper that would most adequately notify the property owners. It must appear in each edition if more than one edition is printed on the days of publication.

9212. DATE AND TIME OF THE DEFAULT
The default occurs by operation of law at 12:01 am on July 1 (Rev. & Tax. Code §3436).

9213. PAYMENT PRIOR TO DECLARATION OF DEFAULT
The amount due on any property may be paid until the close of business on June 30, if the property was separately valued on the secured roll. If June 30 falls on a Saturday, Sunday, or legal holiday, and payment is received by the close of business on the next business day, redemption penalties shall not attach. If the board of supervisors, by adoption of an ordinance or resolution, closes the county's offices for business prior to the time of delinquency on the next business day or for that whole day, that day shall be considered a legal holiday (Rev. & Tax. Code §3437).

If payment is deposited in the United States mail in a sealed envelope, properly addressed with the required postage prepaid, the payment shall be deemed received on the date shown by the post office cancellation mark stamped on the envelope. (Rev. & Tax. Code §3437).

9214. COST OF PUBLICATION
Publication costs shall not exceed the rate fixed by the board of supervisors for other county advertising (Rev. & Tax. Code §3353).

9215. FORMAT OF NOTICE
In lieu of the requirements of Revenue and Taxation Code section 3352 that the notice be in the form of an affidavit, the form may conform to the provisions of Code of Civil Procedure section 2015.5, which permits the use of a certification or declaration under penalty of perjury.

9216. CONTENT OF THE NOTICE
The notice must contain all elements outlined in Revenue and Taxation Code section 3352 and shall indicate:

1) That, unless paid, the amount due shall be in default;

2) The time at which the default will occur by operation of law;

3) 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;

4) That the tax-defaulted real property will be subsequently sold in satisfaction of the tax lien unless it is redeemed or an installment plan of redemption is initiated and maintained; and 

5) That a publication of a detailed listing of all real property that is tax-defaulted will be initiated on or before September 8, unless the property is redeemed before then.

9217. YEAR AND FISCAL YEAR OF LEVY
The correct year of levy (e.g., 1991) and the fiscal year for which the taxes were levied (e.g., 1991-92) must appear in the notice.

9218. POSTING OF NOTICE IF NO PUBLICATION
If a newspaper of general circulation as defined in Government Code section 6000 et seq. does not exist within the county, publication shall be effected by posting the notice in three public places within the county (Rev. & Tax. Code §3353). The posted notice shall have the same format and content as the published notice (Rev. & Tax. Code §158).