Revenue and Taxation Code section 3374

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.

Source: Section 3374, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=3374.­ (accessed Jun. 2, 2025).

Last Updated

May 12, 2025

§ 3374’s source at ca​.gov