California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 3720
On receipt of the duplicate report of sale, the auditor shall mail a copy of it to the secretary or clerk of the governing board of each taxing agency, not also a revenue district, and other than the State and the county, entitled to levy taxes or assessments on the property sold. He shall also enclose a notice for claims, specifying:
# (a)
A description of the property.
# (b)
That claims on the amount received from the sale shall be made within 60 days after the mailing of the notice for claims.
Such duplicate copies of report of sale shall be mailed for only those properties on which the taxing agency has consented to sale and thus is entitled to its proper share of the proceeds deposited in the delinquent tax sale trust fund.
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