Cal. Rev. & Tax. Code § 3374

Current through the 2023 Legislative Session.

Section 3374 - Filing of copy of publication and affidavit; prima facie evidence

Immediately after the publication is completed, the tax collector shall file with the county recorder a copy of the publication and an attached affidavit. This affidavit is prima facie evidence of the facts stated. The affidavit shall show:

(a) That it is affixed to a true copy of the publication.

(b) The manner of publication.

(c) If the publication was in a newspaper, its name and place of publication and the date of each appearance.

(d) If not published in a newspaper, the places of posting.

The county recorder may destroy such publications and affidavits that have been on file in the recorder's office for more than seven years.

Ca. Rev. and Tax. Code § 3374

Amended by Stats. 1975, Ch. 155.