Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 9000 Mandatory Publications 9400 Notice of Impending Power to Sell: Publication Information

9400 Notice of Impending Power to Sell: Publication Information

9400. GENERAL APPLICATION
The tax Collector must publish a notice of his/her impending power to sell tax-defaulted property (Rev. & Tax. Code §3361).  This means that all properties that became tax-defaulted at least five years previously will become subject to the tax collector's power to sell.  Figure 9.4 is an example of the Notice of Impending Power to Sell Tax-Defaulted Property.

The tax collector must also inform individual assessees by registered mail that the property taxes are delinquent and that the property will become subject to the power of sale (Rev. & Tax. Code §3365). M-7145 covers the requirements for mailing the notice to the last assessee.