California Streets and Highways Code CHAPTER 7 - Sale and Redemption of Delinquent Property

• Section 22160.
  The tax collector shall, within 30 days after the date of delinquency, begin the publication or posting of a notice that the lots or parcels...
• Section 22161.
  The date fixed for the sale shall be not less than five days, nor more than 10 days after either the last publication or the...
• Section 22162.
  The notice shall contain a description of each lot or parcel of land delinquent, and opposite each description the name of the owner as shown...
• Section 22163.
  The notice shall contain a statement that unless each assessment which is delinquent, together with the penalties and costs thereon, is paid, the property upon...
• Section 22164.
  At any time after the delinquency and prior to the sale of any lots or parcels of land, any person may redeem the property by...
• Section 22165.
  At the time and place stated in the notice the tax collector shall proceed with the sale, commencing at the head of the list of...
• Section 22166.
  The tax collector shall issue for each sale an original and a duplicate certificate of sale, which shall refer to the proceedings, describe the lot...
• Section 22167.
  At any time before the expiration of 12 months from the date of the sale, any property so sold may be redeemed by the payment...
• Section 22168.
  Upon redemption of any lot or parcel of land, the tax collector shall enter the fact and date of redemption upon the duplicate certificate of...
• Section 22169.
  The tax collector shall pay the redemption money to the person holding the original certificate of sale upon the surrender of the certificate and the...
• Section 22170.
  If there has been no redemption of the property at any time after the expiration of 12 months from the date of sale, the tax...
• Section 22171.
  The deed shall recite substantially the matters contained in the certificate of sale, any change of interest therein, and the fact that no person has...
• Section 22172.
  The applicant for a deed shall pay the tax collector one dollar ($1) for making the deed. If the city is the purchaser no charge...
• Section 22173.
  At least 30 days before he applies for a deed, the purchaser or his successor in interest shall serve upon the owner of the property,...
• Section 22174.
  If the owner of the property can not with due diligence be found, the notice shall be posted in a conspicuous place upon the property...
• Section 22175.
  The applicant for a deed shall file with the tax collector an affidavit or affidavits showing that notice of the application has been given, and...
• Section 22176.
  The person redeeming shall, if he redeems after the filing of the affidavits and more than 11 months from the date of sale, pay, in...
• Section 22177.
  No deed for any property sold for a delinquent assessment shall be executed until the purchaser or his successor in interest has complied with all...
• Section 22178.
  The deed of the tax collector shall be prima facie evidence of the truth of all matters, recited therein, of the regularity of all proceedings...

Last modified: October 22, 2018