State statute
SCO — Recording requested by (sco7-01-3)
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 sco7-01-3.pdf¶
Page 1¶
Recording requested by:
When recorded mail to:
NOTICE OF POWER TO SELL TAX-DEFAULTED PROPERTY (3 Year Request)
Which pursuant to law, property was declared to be tax-defaulted on (date) for the nonpayment of delinquent taxes in the amount of $(amount) for the Fiscal Year ____ - ____, Default number (default number)
Notice is hereby given by the Tax Collector of (county) County that, pursuant to Revenue and Taxation Code section 3692.4, three years or more have elapsed since the duly assessed and legally levied taxes on the property described herein were declared in default and that a request has been made by a city, county, city and county, or nonprofit organization to offer said property at the next scheduled public auction. The property is subject to sale for nonpayment of taxes and will be sold unless the amount required to redeem the property is paid to the Tax Collector of said county at the close of business or 5 p.m., whichever is later, on the last business day prior to the commencement date of the tax sale. If the property is the subject of a bankruptcy proceeding, this notice constitutes a “notice of tax deficiency” pursuant to Section 362(b)(9)(B) of Title 11 of the United States Code.
The real property subject to this notice is assessed to (assessee name) and is situated in said county, State of California, described as follows: Assessor’s Parcel Number: (Assessor’s Parcel Number)
(insert metes and bounds or lot-block-tract description of property)
Executed on: (date)
(name of tax collector) (county) County Tax Collector|
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 (name), who proved to me on the basis of satisfactory evidence to be the person whose name is subscribed to the within instrument and acknowledged to me that (he/she) executed the same in (his/her) authorized capacity, and that by (his/her) signature on the instrument the person, or the entity upon behalf of which the person 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 (§3691.1, §3691.2) (SCO 7-01.3) (2019)