California Revenue and Taxation Code

§ 3101

RTC § 3101 Effective Jan 1, 2002Div. 1 · Part 5 · Ch. 6

Statute text

If any unsecured tax, interest, or penalty imposed under this part is not paid by the last day of the month succeeding the delinquency date, the official collecting taxes on the unsecured roll may file, no sooner than 10 days after the mailing of the notice required in subdivision (b), in the office of the clerk of the court, without fee, a certificate specifying as follows:

(a)The fact that a notice of intent to file the certificate had been sent, by registered mail, to the assessee, at his or her last known address, not less than 10 days prior to the date of the certificate.

(b)The fact that the notice required in subdivision (a) set forth the following information:

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Legislative history

Amended by Stats. 2001, Ch. 121, Sec. 3. Effective January 1, 2002.