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9330-9339 Delinquent List: Publication Format and Contents

9330. GENERAL REQUIREMENTS
The required format and sequence should be as follows:

1) When the Property Tax Default (Delinquent) List is divided and published in more than one newspaper, a notice of the divided publication must precede the notice or its preamble, as illustrated in Figure 9.3 and Figure 9.3a (M-9315).

2) The notice or preamble (M-9331 and Figure 9.3)

3) The addenda clause (M-9332), if applicable (Figure 9.3)

4) If properties listed in the published Property Tax Default (Delinquent) List are described by an assessor's parcel number, an explanation of the parcel numbering system similar to the one contained in M-9337 should appear immediately beneath the notice or preamble (Figure 9.3). 

5) The detailed listing of the tax-defaulted properties (M-9340 and Figure 9.3)

6) The Addenda to the Published Delinquent List and the list of properties must be added if properties were previously tax-defaulted but were inadvertently omitted or withdrawn from a previous publication (M-9332 and Figure 9.3).

9331. CONTENTS OF THE NOTICE
The Property Tax Default (Delinquent) List, published in the form of a notice as required by Revenue and Taxation Code section 3372, must include:

1) The affidavit of tax-default;

2) A statement that the real property may be redeemed by payment of the amount of defaulted taxes, together with additional penalties and fees prescribed by law, or that the real property may be redeemed under an installment plan of redemption;

3) A statement that the tax collector will furnish all information concerning redemption; and 

4) The following information relating to each assessment of tax-defaulted property:

a. The name of the assessee - 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 that shown on the most current roll (M-9335).

b. The description of the property

c. The total amount to redeem the property as of the date specified in the publication.

If any property on the list is redeemed, the information relating to the property may be omitted from any subsequent publications.

Figure 9.3 contains the information required by Revenue and Taxation Code section 3372. It should be used by the tax collector as the format for the published Property Tax Default (Delinquent) List.

NOTE: If an addendum to the notice is required or a divided publication format is used, refer to M-9332.

9332. "ADDENDA" TO PUBLISHED PROPERTY TAX DEFAULT (DELINQUENT) LIST
In addition to the regular published Property Tax Default (Delinquent) List, it may be necessary to publish an addendum to comply with the notice provisions of Revenue and Taxation Code sections 3371 and 3372 with respect to properties that were, by operation of law, tax-defaulted in previous years but inadvertently omitted or withdrawn from or ineffectually shown due to publication errors in previous published delinquent lists. The validity of a subsequent tax sale may be challenged if property is not published or published incorrectly.

NOTE: If the use of an addendum is required in any year, it would immediately follow at the end of the regular published delinquent list (Figure 9.3).

9333. "ADDENDA" DEFAULTS
Tax-defaulted parcels that are inadvertently omitted from, or incorrectly described in, the published Property Tax Default (Delinquent) List must be republished. Such items may be entered as an addendum to a delinquent list publication in subsequent years (Rev. & Tax. Code §4841).

9334. DEFAULT NUMBER
While it is not legally required, the tax collector may assign a default number to a property when the property is declared to be tax-defaulted. This number may be included in the publication.

9335. ASSESSEE'S NAME
When preparing the published Property Tax Default (Delinquent) List, the tax collector must list the name of the assessee (Rev. & Tax. Code §3372(d)(1)). If there has been a change in ownership, the assessee's name as shown on the current roll may be used. "Current roll" means the roll containing the property on which current taxes are a lien (Rev. & Tax. Code §125). For example, if the delinquent list is published in September 2000, the name of the assessee as shown on the 2000/2001 roll may be used.

9336. DESCRIPTION
The description of the property must be the same as the description used when the property became tax-defaulted and was transferred to the abstract. If a portion of the tax-defaulted property is redeemed prior to the publication, the tax collector should publish the remaining delinquent portion under the new description or parcel number.

If property is described by parcel number only, the parcel number must be published. If a parcel number is followed by a full legal description, both must be published. However, if a parcel number is followed by a "lead line" (an abbreviated narrative description that has no meaning in itself), the lead line may be dropped.

The name of the city, tract, or subdivision need not be repeated but may appear as a group heading.

9337. EXPLANATION OF PARCEL NUMBERING SYSTEM
If the assessor's parcel number is used to describe the property in the publication, an explanation of the parcel numbering system should appear between the preamble and the property listing. Refer to Figure 9.3.

9338. AMOUNT TO REDEEM
All unpaid taxes, assessments, charges, delinquent penalties and costs that are a lien on the property, including any cross-referenced items as shown on the delinquent abstract, constitute the total amount to redeem (Rev. & Tax. Code §3372(d)(3)).

9339. STREET ADDRESS
This section was deleted on January 1, 1999.