Section 45552 Of Article 4. Seizure And Sale From California Revenue And Taxation Code >> Division 2. >> Part 23. >> Chapter 4. >> Article 4.
45552
. Notice of the sale, and the time and place thereof, shall be
given to the delinquent fee payer and to all persons who have an
interest of record in the property at least 20 days before the date
set for the sale in the following manner: The notice shall be
personally served or enclosed in an envelope addressed to the fee
payer or other person at his or her last known residence or place of
business in this state as it appears upon the records of the board,
if any, and depositing it in the United States registered mail,
postage prepaid. The notice shall be published pursuant to Section
6063 of the Government Code in a newspaper of general circulation
published in the city in which the property or a part thereof is
situated if any part thereof is situated in a city or, if not, in a
newspaper of general circulation published in the county in which the
property or a part thereof is located. Notice shall also be posted
in both of the following manners:
(a) One public place in the city in which the interest in property
is to be sold if it is to be sold in a city or, if not to be sold in
a city, one public place in the county in which the interest to the
property is to be sold.
(b) One conspicuous place on the property.
The notice shall contain a description of the property to be sold,
a statement of the amount due, including fees, interest, penalties,
and costs, the name of the fee payer, and the further statement that
unless the amount due is paid on or before the time fixed in the
notice of the sale, the property, or so much thereof as may be
necessary, will be sold in accordance with law and the notice.