Earlier editions: 2026-09
Chapter III — FINANCE AND TAXATION›Article II — TAXATION›Division V — TAX SALES
Alameda Municipal Code § 3-35 Publication of Delinquent List and Notice of Sale
Alameda Municipal Code · 2026-10 edition · updated 2026-10-04 · Alameda
Cite as: Alameda Municipal Code § 3-35 · Text as of 2026-10-04
3-35.1 - Publication of Delinquent List.¶
Annually, on or before June 8, the Tax Collector shall commence publication of the delinquent list. When the amount due on any assessment included in the delinquent list is paid or legally canceled before the list is ready for publication, the information relating to this assessment may be omitted from the publication.
(Ord. No. 535 N.S. § 3-611)
3-35.2 - Notice of Sale to City.¶
With the delinquent list the Tax Collector shall publish a notice specifying:
a. That unless the taxes, penalties, and costs are paid the real property on which they are a lien will be sold to the City by operation of law.
b. The time and place at which the property will be sold.
(Ord. No. 535 N.S. § 3-612)
3-35.3 - Designation of Property to be Sold at Auction.¶
If there is on the delinquent list any tax sold property which was sold to the City in the fifth preceding calendar year, or any year prior thereto, a notice shall follow the description of the property substantially as follows:
"To be sold at public auction,_______, 19___ See sale No._____ in addenda to this list."
(Ord. No. 535 N.S. § 3-613)
3-35.4 - Notice of Sale of Tax Sold Property.¶
The Tax Collector shall publish with the delinquent list a notice of sale of all tax sold property which was sold to the City in the fifth preceding calendar year or any year prior thereto.
(Ord. No. 535 N.S. § 3-614)
3-35.5 - Contents of Notice.¶
The published notice of sale of tax sold property shall show:
a. A list of descriptions of the property. The assessments contained in this notice of sale shall be numbered in regular sequence.
b. That on the date of sale at public auction five (5) years will have elapsed since the property was sold to the City.
c. The year of sale to the City.
d. That the property will be offered for sale at public auction to the highest bidder for cash, in lawful money of the United States, unless sooner redeemed.
e. The time and place at which the property will be sold.
f. That the minimum acceptable bid will be the total taxes, penalties, and costs for which it was sold to the City.
g. The amount of the minimum bid, opposite or following the description of the property.
h. The time within which the successful bidder must redeem the property.
i. That, after a bid is made and accepted at the sale, the right of redemption ceases, except as to the purchaser.
j. The date of the notice.
(Ord. No. 535 N.S. § 3-615)
3-35.6 - Manner of Publication.¶
The publication shall be made once a week for three (3) successive weeks in a newspaper of general circulation published in this City, or, if the City Council so orders, the delinquent list and notice required by subsections 3-35.2 to 3-35.5 inclusive, may instead be posted in three (3) public places in the City. If posting is ordered, and there is a newspaper of general circulation published in the City, the Tax Collector shall, within ten (10) days after the posting, publish twice a notice stating that the delinquent list and notice of sale has been posted and the places of posting.
(Ord. No. 535 N.S. § 3-616)
3-35.7 - Affidavit of Publication.¶
Immediately after the publication, the Tax Collector shall file with the City Clerk a copy of the publication and an affixed affidavit. 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 the date of each appearance.
d. If not published in a newspaper, the place of posting or other facts to show how it was published.
This affidavit is prima facie evidence of the facts stated.
(Ord. No. 535 N.S. § 3-617)
3-35.8 - Notice by Mail.¶
a. After the first publication or the posting of the notice of sale of tax sold property and at least twenty-one (21) days before the date of sale, when tax sold property is to be sold at public auction, the Tax Collector shall mail to the last assessee either a copy of the publication or a notice of sale.
b. If a notice of sale is mailed, such mailed notice shall show:
That the property will be offered for sale at public auction unless redeemed.
The year of sale to the City.
The time and place of the sale at public auction.
The description of the particular property.
When redemption may be made.
The official who will furnish all information concerning redemption.
(Ord. No. 535 N.S. §§ 3-618, 3-619)
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