Earlier editions: 2026-09
Chapter III — FINANCE AND TAXATION›Article II — TAXATION›Division V — TAX SALES
Alameda Municipal Code § 3-36 Sale by Operation of Law
Alameda Municipal Code · 2026-10 edition · updated 2026-10-04 · Alameda
Cite as: Alameda Municipal Code § 3-36 · Text as of 2026-10-04
3-36.1 - Time and Place of Sale.¶
Not less than twenty-one (21) nor more than twenty-eight (28) days after the first publication of the delinquent list, or of the posting thereof, and at the time fixed in the notices published or posted with the list, the real property therein described on which all taxes, penalties, and costs have not been paid, except tax sold property and possessory interests, shall by operation of law and the declaration of the Tax Collector be sold to the City. The sale shall be in the Tax Collector's office.
(Ord. No. 535 N.S. § 3-621)
3-36.2 - Payment Before Sale.¶
Until the time of sale, the owner or person in possession of any property in the delinquent list may pay the amount due.
(Ord. No. 535 N.S. § 3-622)
3-36.3 - Discovery of Error.¶
If the Tax Collector discovers before the sale that because of any error the property should not be sold, he/she shall not mark it sold to the City but shall notify the Assessor. The property shall then be treated like property which escaped assessment for the year for which it was to be sold.
(Ord. No. 535 N.S. § 3-623)
3-36.4 - Entry of Sale; Tax Sales Book.¶
After the sale provided for in this section the Tax Collector shall enter in a tax sales book the fact and date of sale. The tax sales book shall separately show:
a. A list of the descriptions of all tax sold property sold at such sale as the same appear on the roll.
b. The name of the assessee, if known, to whom the property was assessed in the year of sale.
c. In appropriate columns opposite each parcel sold:
The sale number.
The original tax.
The amount for which the property was sold.
(Ord. No. 535 N.S. § 3-624)
3-36.5 - Delivery of Tax Sales Book; Entry on Roll.¶
Within ten (10) days after the sale by operation of law, the Tax Collector shall deliver the tax sales book to the Auditor. The Auditor shall enter on the current roll opposite the description of the property the fact and date of sale.
(Ord. No. 535 N.S. § 3-625)
3-36.6 - Injury to Property.¶
Every person who does any act tending permanently to impair the value of tax sold or tax deeded property is:
a. Liable for any damages sustained by the City because of his/her act.
b. If the act was done with intent to defraud the City, guilty of a misdemeanor.
(Ord. No. 535 N.S. § 3-626)
3-36.7 - Void Sale; Procedure.¶
If the original sale to the City by operation of law is ever cancelled or held void the property shall be treated for all purposes as if sold to the City in the next subsequent year for which it would have been validly sold to the City if it had not been tax sold property.
(Ord. No. 535 N.S. § 3-627)
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