{"code":"RTC","codeName":"Revenue and Taxation Code","section":"3374","citation":"Rev. & Tax. Code, § 3374","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 6. TAX SALES [3351. - 3972.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-6"},{"name":"CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351. - 3385.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-6/chapter-1"},{"name":"ARTICLE 1.7. Published Delinquent List [3371. - 3376.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-6/chapter-1/article-1.7"}],"history":"Amended by Stats. 1975, Ch. 155.","effective":null,"html":"<p>Immediately after the publication is completed, the tax collector shall file with the county recorder a copy of the publication and an attached affidavit. This affidavit is prima facie evidence of the facts stated. The affidavit shall show:</p><p>(a) That it is affixed to a true copy of the publication.</p><p>(b) The manner of publication.</p><p>(c) If the publication was in a newspaper, its name and place of publication and the date of each appearance.</p><p>(d) If not published in a newspaper, the places of posting.</p><p>The county recorder may destroy such publications and affidavits that have been on file in the recorder’s office for more than seven years.</p>","text":"Immediately after the publication is completed, the tax collector shall file with the county recorder a copy of the publication and an attached affidavit. This affidavit is prima facie evidence of the facts stated. The affidavit shall show: (a) That it is affixed to a true copy of the publication. (b) The manner of publication. (c) If the publication was in a newspaper, its name and place of publication and the date of each appearance. (d) If not published in a newspaper, the places of posting. The county recorder may destroy such publications and affidavits that have been on file in the recorder’s office for more than seven years.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/published-delinquent-list-3374","source":"California Legislative Information bulk export (pubinfo)"}