The purpose of this section is to implement a cost recovery program where the tax collector is required to send notice of a proposed tax sale to the last known mailing address of the parties of interest. The Cal. Revenue and Taxation Code provides $35 reimbursement pre parcel whereas the actual cost of the search and notice is approximately is $100 to $500 per parcel.
(Ord. 635, § 2, 1993; Ord. 842 § 1(part), 2009)