State statute
SCO — RESCISSION OF TAX DEED TO PURCHASER OF TAX DEFAULTED PROPERTY (with consent of purchaser or successor in… (sco8-22a)
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 sco8-22a.pdf¶
Page 1¶
Recording requested by:
After recorded, return to:
RESCISSION OF TAX DEED TO PURCHASER OF TAX DEFAULTED PROPERTY (with consent of purchaser or successor in interest)
Declared to be tax defaulted for Fiscal Year ____ - ____ Assessor's Parcel Number: _______________________
Pursuant to Revenue and Taxation Code section 3731, the (county) County Board of Supervisors, with the written consent of the county legal advisor and the purchaser of the property or a successor in interest of the purchaser of the property, may rescind the sale of tax defaulted property if it is determined that the property should not have been sold.
Therefore, said sale for Tax Deed to the Purchaser of Tax Defaulted Property recorded (date) under Instrument Number (number) in Volume (volume), Page (page) of official records of said county is hereby rescinded. In accordance with section 3731, upon recordation, this rescission causes said tax deed to be null and void as though never issued and all provisions of law relating to tax defaulted property shall apply to said property.
The undersigned tax collector and the purchaser of the property or a successor in interest in the property acknowledges that the rescission of the tax deed referred to herein releases any and all interest in and to said property acquired by said tax deed.
This rescission was approved by the County Board of Supervisors and was consented by the county legal advisor, and was executed by the tax collector and the purchaser of the property or a successor in interest in the property.
Executed on:
(date)
(county) County Tax Collector Purchaser or Successor in Interest
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or the validity of that document.
State of California County of __________________________
On (date), before me, (officer name), (officer title), personally appeared (names), who proved to me on the basis of satisfactory evidence to be the persons whose names are subscribed to the within instrument and acknowledged to me that (they) executed the same in (their) authorized capacity, and that by (their) signatures on the instrument the person, or the entity upon behalf of which the persons acted, executed the instrument.
I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.
WITNESS my hand and official seal.
County Clerk and Ex-Officio Clerk or Notary Public
(§3731) (SCO 8-22a)(2017)