Section 3375 Of Article 1.7. Published Delinquent List From California Revenue And Taxation Code >> Division 1. >> Part 6. >> Chapter 1. >> Article 1.7.

. 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:
  (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
  (b) The claimant of which transfers ownership or changes his or her mailing address, and the property is a residential property; or
  (c) The claimant of which has been determined to be deceased.