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Earlier editions: 2026-09

Chapter III — FINANCE AND TAXATION›Article II — TAXATION›Division V — TAX SALES

Alameda Municipal Code § 3-40 Sale to Private Parties of Tax Deeded Property

Alameda Municipal Code · 2026-10 edition · updated 2026-10-04 · Alameda

Cite as: Alameda Municipal Code § 3-40 · Text as of 2026-10-04

3-40.1 - Sale of Tax Deeded Property; Generally.

The procedure to sell tax deeded property is as provided in this section.

(Ord. No. 535 N.S. § 3-661)

Exceptions & meaning →

3-40.2 - Sale on Council's Order.

Tax deeded property may be sold by order of the City Council as follows:

a. If such property has been dedicated to public use by ordinance or resolution of the Council or by improvement or user, the same may be sold in the manner in which other property acquired, owned or held for public purposes may be sold or transferred or conveyed by the City.

b. If such tax deeded property has not been so dedicated to public use, the Council may by resolution order that a sale of such property be made at public auction by the Tax Collector. Such resolution shall specify:

  1. A description of the property.

  2. The minimum price at which it is proposed to sell the property at public auction.

  3. The time and place of sale.

A certified copy of such resolution shall be transmitted to the Tax Collector.

(Ord. No. 535 N.S. § 3-662)

Exceptions & meaning →

3-40.3 - Sale on Application.

Except as to property which has been dedicated to public use in the manner hereinbefore provided, any person may make written application to the Tax Collector requesting that tax deeded property be offered for sale at public auction.

(Ord. No. 535 N.S. § 3-663)

Exceptions & meaning →

3-40.4 - Application Form; Deposit.

The application shall describe the property and shall be accompanied by a sum sufficient to defray the cost of advertising and conducting the sale. If the applicant fails to secure the property on his/her bid or if the Council disapproves the proposed sale, this sum shall be returned to him. In either event, this sum shall be a credit to applicant on the amount bid by him at the auction.

(Ord. No. 535 N.S. § 3-664)

Exceptions & meaning →

3-40.5 - Notice to Council.

a. On application to purchase tax deeded property made by a prospective purchaser, the Tax Collector shall transmit a notice in writing to the City Council of such application.

b. The notice referred to in paragraph a. above shall specify:

  1. The facts required in subsection 3-40.2b.

  2. A detailed statement of the amount that was needed for redemption immediately prior to execution of the deed to the City.

(Ord. No. 535 N.S. § 3-666)

Exceptions & meaning →

3-40.6 - Minimum Price.

The minimum price for each parcel shall be sufficient to cover the required costs of advertising and conducting the sale, unless otherwise authorized by the City Council.

(Ord. No. 535 N.S. § 3-667)

Exceptions & meaning →

3-40.7 - Council's Approval.

The City Council shall by resolution either approve or disapprove the proposed sale and shall transmit a certified copy of the resolution to the Tax Collector.

(Ord. No. 535 N.S. § 3-668)

Exceptions & meaning →

3-40.8 - Publication of Notice; Contents.

On receipt of the Council's resolution, if it orders or allows a sale, the Tax Collector shall publish notice of the intended sale once a week for three (3) successive weeks in a newspaper of general circulation published in the City. The first publication shall be completed at least twenty-one (21) days before the sale. The notice shall contain the same facts as are required by subsection 3-40.2b and shall state that the sale will be for cash. A copy of the notice shall also be mailed to the governing board of every taxing agency having unpaid taxes which are a lien on the property.

(Ord. No. 535 N.S. § 3-669)

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3-40.9 - Sale for Cash.

All sales conducted under subsection 3-40.2 or on application of a prospective purchaser shall be at public auction for cash.

(Ord. No. 535 N.S. § 3-6610)

Exceptions & meaning →

3-40.10 - Sale at Auction.

At the time and place specified, the Tax Collector shall sell the property at public auction to the highest bidder. No bid shall be accepted for less than the specified minimum price.

(Ord. No. 535 N.S. § 3-6611)

Exceptions & meaning →

3-40.11 - Deed to Purchaser.

a. On receipt of the full purchase price, the Tax Collector shall, without charge, execute a deed, duly acknowledged or proved, conveying the property to the purchaser or his/her assigns.

b. In addition to the usual provisions of a deed conveying real property, the deed shall specify:

  1. That the property was duly sold and conveyed to the City for nonpayment of taxes.

  2. That the taxes for which it was sold to the City were legally levied and were a lien on the property.

  3. That the property was sold at public auction to the highest bidder.

  4. That the grantee became the purchaser at this sale and the amount for which the property was sold to him.

  5. That the property is therefore conveyed to the purchaser according to law.

c. This deed, duly acknowledged or proved, is prima facie evidence and conclusive evidence of the same facts as the deed to the City for taxes and conveys the title which the City had.

(Ord. No. 535 N.S. §§ 3-6612—3-6614)

Exceptions & meaning →

3-40.12 - Report to Assessor.

Within ten (10) days after executing a deed under this division, the Tax Collector shall transmit to the City Assessor a report, specifying:

a. That the tax deeded property has been sold.

b. The name of the grantee in the deed.

c. The date of the deed.

d. The amount for which the property was sold.

e. The description of the property.

f. The date of the tax deed to the City.

(Ord. No. 535 N.S. § 3-6615)

Exceptions & meaning →

3-40.13 - Joining Other Taxing Agency in Sale.

If any other taxing agency has a tax lien on, or tax title to, tax deeded property the Tax Collector may, with the approval of the City Council, join with the other taxing agency in selling the tax deeded property in order to give the purchaser the rights of the other taxing agency as well as the City's title.

The City shall contract with the other taxing agency as to any matters not otherwise covered by law.

(Ord. No. 535 N.S. § 3-6616)

Exceptions & meaning →

3-40.14 - Forfeiture of Costs.

If at the sale there be no higher bidder than the applicant and applicant fails to pay the minimum amount specified he/she shall forfeit the sum advanced by him/her for costs.

(Ord. No. 535 N.S. § 3-6617)

Exceptions & meaning →

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