CHAPTER 4. Delinquency and Sale

Chapter 4 added by Stats. 1951, Ch. 390.

§§ 36950–36960 · 13 sections

• § 36950 Unpaid assessments are delinquent unless paid within six calendar months after they become due.
• § 36950.1 As used in this chapter and Chapter 5 (commencing with Section 37050), Chapter 6 (commencing with Section 37150), and Chapter 7 (commencing with Section…
• § 36950.5 Notwithstanding the provisions of Section 36950, the board may, by resolution, provide that assessments may be paid in two equal installments, the first of…
• § 36951 As soon as possible after the assessments, or any installment thereof, become delinquent, the tax collector shall publish a notice containing all of the…
• § 36952 The notice required by Section 36951 shall be published in the county in which the property is located in the manner prescribed in Section 6063 of the…
• § 36953 If any error should occur in the published notice with respect to the description of any delinquent property, the name of the assessee thereof, or the amount…
• § 36954 On the day fixed for the sale in the published notice, or in any republished notice, the collector shall sell to the district the whole amount of each parcel…
• § 36955 Thereupon the collector shall, as to each parcel sold, make an entry “Sold to the district” in the assessment book, and the date of the sale.
• § 36956 After the delinquent sale the collector shall make out, in duplicate, and sign a certificate of sale for each parcel separately assessed and sold, setting…
• § 36957 The certificate of sale may be substantially in the following form, the blanks being filled to show the facts in each case: Certificate of Sale No. ______…
• § 36958 Of each of the duplicate certificates of sale one shall be retained by the collector and the other shall be recorded in the office of the county recorder of…
• § 36959 Notwithstanding any other provision of this part to the contrary, in the case of a sale of property for taxes or assessments, except where the sale is…
• § 36960 When property is sold for assessments imposed on it as the property of a particular person, no misnomer of the owner, or supposed owner, or any other mistake…