State statute
SCO — sco8-05-2
California foreclosure, tax-defaulted, court-ordered and probate-sale law and official procedures — verbatim and citable.
- Edition
- 2026-09-26
- Last updated
- 2026-10-05
- Jurisdiction
- California
SCO sample sco8-05-2.pdf¶
Page 1¶
(TAX COLLECTOR’S LETTERHEAD)
(date)
(Name) (street address) (City, State, Zip Code)
Subject: Notice of Agreement to Purchase Tax Defaulted Property, Important Notice to Parties of Interest
Our records indicate that you may have a legal interest in the property described on the attached Notice of Agreement to Purchase Tax Defaulted Property. An agreement for the sale of this property has been made by the board of supervisors of (county) County and (name purchaser), named in the agreement, and has been approved by the State Controller.
THE RIGHT OF REDEMPTION WILL TERMINATE NO SOONER THAN THE CLOSE OF BUSINESS OR 5:00 P.M., WHICHEVER IS LATER, ON THE 21st DAY AFTER THE FIRST PUBLICATION.
A copy of the agreement is on file in the office of the (county) County board of supervisors.
Note: For any property that has sustained damage due to a local, state, or federally declared disaster, and has not been substantially repaired within five years from the date of said disaster, that property may be not be eligible to be offered for sale at county auction for up to 10 years after the date of said disaster. If the property described in this notice falls into this category, contact the county tax collector's office immediately at (contact). Documentation may be requested by the tax collector showing that the property was damaged as a result of a declared disaster and the date the damage occurred.
If you have any questions concerning redemption, the proposed sale of the property, or your right as a party of interest in the property to claim excess proceeds, refer to the attached notice. In addition, information is available at the county tax collector’s office, (address), or by calling (phone number).
(county) County Tax Collector State of California
(§3799) SCO 8-05.2 (2017)