{"code":"RTC","codeName":"Revenue and Taxation Code","section":"3375","citation":"Rev. & Tax. Code, § 3375","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. 2014, Ch. 703, Sec. 19.   (AB 2231)   Effective September 28, 2014.","effective":"2014-09-28","html":"<p>The county tax collector or assessor, whichever is applicable, shall notify the Controller within 60 days, in the manner as the Controller shall direct, of all property subject to a “Notice of Lien for Postponed Property Taxes” recorded pursuant to Section <a href=\"/gov/16182\">16182</a> of the Government Code and for which notice of any of the following has been expeditiously processed:</p><p>(a) Becomes tax defaulted subsequent to the date of entry on the secured roll of the information required by subdivision (a) of Section <a href=\"/rtc/2514\">2514</a>; or</p><p>(b) The claimant of which transfers ownership or changes his or her mailing address, and the property is a residential property; or</p><p>(c) The claimant of which has been determined to be deceased.</p>","text":"The county tax collector or assessor, whichever is applicable, shall notify the Controller within 60 days, in the manner as the Controller shall direct, of all property subject to a “Notice of Lien for Postponed Property Taxes” recorded pursuant to Section 16182 of the Government Code and for which notice of any of the following has been expeditiously processed: (a) Becomes tax defaulted subsequent to the date of entry on the secured roll of the information required by subdivision (a) of Section 2514; or (b) The claimant of which transfers ownership or changes his or her mailing address, and the property is a residential property; or (c) The claimant of which has been determined to be deceased.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/published-delinquent-list-3375","source":"California Legislative Information bulk export (pubinfo)"}