{"data":{"id":"us-ca/rtc-3375","jurisdiction":"us-ca","citation":"RTC § 3375","heading":"","body":"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:\n(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\n(b) The claimant of which transfers ownership or changes his or her mailing address, and the property is a residential property; or\n(c) The claimant of which has been determined to be deceased.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 6. TAX SALES [3351. - 3972.]","CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351. - 3385.]","ARTICLE 1.7. Published Delinquent List [3371. - 3376.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"a7309e424a74501bf121e35ba1b6b4a56d2353dad7829ec61455eeb2f9b03d09","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-3374","next":"us-ca/rtc-3376"},"notice":"GroundRules: Original legal text. Not legal advice."}