Revenue and Taxation Code section 36.5

(a)

Whenever this code requires the tax collector to publish a notice in a newspaper, the tax collector shall also provide notice on the tax collector’s regularly maintained Internet Web site.

(b)

Any notice provided on the tax collector’s Internet Web site pursuant to this section shall be available for at least the same amount of time as the notice is required to be published in a newspaper.

(c)

The notice required pursuant to subdivision (a) shall be provided using either of the following methods:

(1)

By posting a copy of the newspaper containing the notice in a format that is downloaded in PDF format.

(2)

By providing a link to the Internet Web site of the newspaper containing the notice.

(d)

For purposes of this section, “newspaper” means a newspaper of general circulation.

Source: Section 36.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=36.­5.­ (updated Jan. 1, 2018; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 36.5's source at ca​.gov