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9420-9421 Notice of Impending Power to Sell: Administrative Requirements

9420. COPY OF FIRST PUBLICATION TO STATE CONTROLLER
This section was deleted on January 1, 1999.

9421. FILING WITH RECORDER
After the publication process is completed, the tax collector should file a copy of the publication and an affidavit with the county recorder (Rev. & Tax. Code §3364). Refer to form SCO 9-01, which is an affidavit used by newspapers. If the notice is not published in a newspaper, the tax collector’s affidavit must include the places of posting (Rev. & Tax. Code §3364(d)).

NOTE: "Publication" means the pages of the newspaper containing the published notice and list of properties that will become subject to the tax collector's power to sell. It is not necessary to file a copy of the entire newspaper with the county recorder. However, each page or section of the newspaper filed with the county recorder must contain the "nameplate," or "flag," of the newspaper and the date on which it was printed.

If the two (or three) weekly publications are identical, the filing of any one of the publications will suffice. If, however, the second or third publication differs from the first in content, a complete set should be filed with the recorder in order to fully satisfy the requirements of Revenue and Taxation Code section 3364 (Attorney General Letter 1-6-69).

The county recorder may destroy such publications and affidavits that have been on file in the recorder's office for more than seven years (Rev. & Tax. Code §3364).