SECTIONS 3205 - California Statutes

REVENUE AND TAXATION CODE

SECTION 3205

3205. (a) The county tax collector may, within 30 days after the
delinquency date, give written notice to the owners of all property
tax delinquent vessels that, in addition to standard county
delinquent property tax procedures, the renewal of the certificate of
number of, and the transfer of any title to or interest in, that
vessel will be withheld by the Department of Motor Vehicles as
provided in Section 9880 of the Vehicle Code, until the delinquent
taxes have been paid on that vessel.
(b) If the county tax collector has given notice pursuant to
subdivision (a), he or she shall give written notice of the
delinquency, by electronic transmission or otherwise, to the
Department of Motor Vehicles for its recordation pursuant to Section
9880 of the Vehicle Code. Upon receiving a possessory lien sale
application filed with respect to a vessel pursuant to subdivision
(a) of Section 503 of the Harbors and Navigation Code, the Department
of Motor Vehicles shall, in accordance with paragraph (4) of
subdivision (b) of that section, notify the applicant of any
outstanding property tax lien on that vessel of which the department
has been notified pursuant to this subdivision.
(c) If the county tax collector has given notice pursuant to
subdivisions (a) and (b), the county tax collector shall also provide
written notice to the Department of Motor Vehicles when the
delinquency has been satisfied.