Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 9000 Mandatory Publications 9340-9342 Delinquent List: Special Circumstances

9340-9342 Delinquent List: Special Circumstances

9340. ITEMS NOT REQUIRED IN THE NOTICE
It is not necessary to print the words, "Amount for Which Defaulted," or to use the dollar sign ($) following each description of property, because this is covered in the heading.

9341. PAYMENTS PRIOR TO PUBLICATION
If a property is redeemed after it became tax-defaulted at 12:01am on July 1 and prior to the publication of the Property Tax Default (Delinquent) List, it may be omitted from the publication.

The tax collector should use extreme caution in withdrawing property from publication when the amount required to redeem has been paid by negotiable paper. If the paper is dishonored and the property has not been advertised, the property must be advertised in the addendum to next year's published delinquent list, unless it is redeemed prior to that publication.

A property on which an installment plan of redemption has been initiated should never be withdrawn from the published Property Tax Default (Delinquent) List.

9342. PAYMENTS AFTER FIRST PUBLICATION
If any property on the published delinquent list is redeemed, the property may be withdrawn from the remaining publications (Rev. & Tax. Code §3372). This is not required, but it may be done if convenient.