California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 3374
Official textleginfo.legislature.ca.gov
Immediately after the publication is completed, the tax collector shall file with the county recorder a copy of the publication and an attached affidavit. This affidavit is prima facie evidence of the facts stated. The affidavit shall show:
# (a)
That it is affixed to a true copy of the publication.
# (b)
The manner of publication.
# (c)
If the publication was in a newspaper, its name and place of publication and the date of each appearance.
# (d)
If not published in a newspaper, the places of posting.
The county recorder may destroy such publications and affidavits that have been on file in the recorder’s office for more than seven years.
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