State statute
SCO — Enclosed please find check in the amount of $_____________ for payment of the above seizure. No account found… (sco2-27)
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 sco2-27.pdf¶
Page 1¶
SEIZURE NOTICE FOR TAXES
FEIN or SSN ACCOUNT NUMBER
NAME ADDRESS
You are hereby notified that, pursuant to sections 2902, 2903, 2921.5, 2922, and sections 2951 through 2963 of the California Revenue and Taxation Code, I hereby seize, on this date, all money, funds, cash, savings, checking accounts, and bank deposits now in your possession and belonging to the above-named taxpayer(s).
Note: Penal Code section 428 states: “Every person who willfully obstructs or hinders any public officer from collecting any revenue, taxes, or other sums of money in which the people of this State are interested, and which such officer is by law empowered to collect, is guilty of a misdemeanor.”
AS SUCH, PURSUANT TO CALIFORNIA CODE, YOU ARE ORDERED TO TRANSFER FUNDS TO THE TAX COLLECTOR FORTHWITH. Please make the check or money order payable to the (county) County Tax Collector. The total amount due, including costs, is stated below:
Base Tax ____________________ 10% Penalty ____________________ 1.5% Monthly Penalty* ____________________ Seizure/Collection/Release Fee ____________________ Recording Fee ____________________ Less Payments ____________________ Total Taxes Currently Due ____________________
*An additional 1.5% penalty will be added the first day of each month until paid
___________ County Tax Collector State of California
Executed at (time), (county) County this (day) day of (month), (year).
□ Enclosed please find check in the amount of $_____________ for payment of the above seizure. □ No account found □ No funds to remit □ Account closed prior to seizure request □ Other: _____________________________________________________________ ___________________________, ___________________________ _________________ NAME TITLE DATE
SIGNATURE PHONE
(SCO 2-27)(1-15)