Section 3375.
Cal. Revenue and Taxation Code - RTC § 3375.
in effectThe 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.
References
referencesCal. Government Code - GOV § 16182.
referencesCal. Revenue and Taxation Code - RTC § 2514.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026