DIVISION 1. PROPERTY TAXATION 50-5911›PART 6. TAX SALES 3351-3972›CHAPTER 7. Sale to Private Parties After Deed to State 3691-3731.1

§ 3700.5

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Not less than 45 days nor more than 120 days before the proposed sale, the tax collector shall send notice of the proposed sale to the Controller. The notice shall state the date, time, and place of the proposed sale. The tax collector shall notify the Controller of any postponement of the tax sale and the date, time, and place of the sale.

(Added by Stats. 1998, Ch. 497, Sec. 16. Effective January 1, 1999.)

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California Revenue and Taxation Code

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