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9410-9417 Notice of Impending Power to Sell: Publishing Criteria

9410. DATE OF PUBLICATION
Each year, the first publication of the Notice of Impending Power to Sell Tax-Defaulted Property must appear on or before June 8 (Rev. & Tax. Code §3361).

9411. MANNER AND PERIOD OF PUBLICATION
The tax collector may have the Notice of Impending Power to Sell Tax-Defaulted Property published as a single publication (Rev. & Tax. Code §3361 et seq.) or as a divided publication (Rev. & Tax. Code §3381 et seq.).

9412. PUBLISHING IN SINGLE NEWSPAPER
As required by Revenue and Taxation Code section 3363, the Notice of Impending Power to Sell Tax-Defaulted Property must be published in accordance with Government Code section 6063, which requires publication once a week for three successive weeks in a newspaper regularly published at least once a week. The scheduling of publication dates within the three-week period must be such that there are at least five days between each of the respective publication dates.

The period of notice commences the first day of publication and terminates at the end of the 21st day, including therein the first day.

Publication must be in a newspaper that is regularly published within the county and is a newspaper of general circulation as defined in Government Code section 6000 et seq. It is suggested that the notice appear in a newspaper that would most adequately notify the property owners. If more than one edition is printed on the days of publication, the notice must appear in each edition.

9413. COST OF PUBLICATION
Publication costs in a single newspaper shall not exceed the rate fixed by the board of supervisors for other county advertising (Rev. & Tax. Code §3363).

9414. PUBLISHING IN MORE THAN ONE NEWSPAPER
The Notice of Impending Power to Sell Tax-Defaulted Property may be divided and published in newspapers situated within any of the geographical districts or areas, as set forth in Revenue and Taxation Code section 3381, that would most adequately notify property owners. In a general law county, the determination to divide the list is made by the tax collector. In a charter county, this determination is made by the board of supervisors (Rev. & Tax. Code §3381).

Such publications shall be made in newspapers published not less frequently than once a week (Rev. & Tax. Code §3381) that are newspapers of general circulation as defined in Government Code section 6000 et seq.

The publication must be made once a week for two successive weeks (Rev. & Tax. Code §3381) and the notice must appear in each edition if more than one edition is printed on the days of publication. When publishing the notice of impending power to sell in more than one newspaper, the tax collector must add the Notice of Divided Publication shown in SCO Figure 9.4a to the publication.

9415. COST OF PUBLICATION
Annually, the board of supervisors shall award the contracts for the divided Notice of Impending Power to Sell Tax-Defaulted Property and shall determine the rate to be paid. The rate shall be based on a common denominator of measurement for all newspapers and may be graduated according to circulation (Rev. & Tax. Code §3382).

9416. ERRORS IN PUBLICATION
If there is an error in the first publication, a correction in the remaining publications will not validate the notice, because the law requires either two (Rev. & Tax. Code §3381) or three (Rev. & Tax. Code §3363; Gov. Code §6063) correct publications (M-7314).

NOTE: When an error that would invalidate the entire publication is discovered in the first publication, the error may be corrected if there is sufficient time for the first notice to be republished prior to the statutory deadline of June 8. It is suggested that proof sheets from newspapers be obtained and proofread prior to publication.

9417. POSTING OF NOTICE IF NO NEWSPAPER
If a newspaper of general circulation, as defined in Government Code section 6000 et seq., does not exist within the county, the publication shall be effected by posting the notice and list in three public places within the county (Rev. & Tax. Code §3363).