State statute
SCO — *An additional 1.5% penalty will be added the first day of each month until paid. (sco2-31)
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 sco2-31.pdf¶
Page 1¶
(TAX COLLECTOR’S LETTERHEAD) NOTICE OF INTENT TO LIEN
NAME DATE
__________________________ ACCOUNT NUMBER BILL NUMBER TAX YEAR ADDRESS
Dear (name):
This letter will serve as notice to you that the County of (county) Tax Collector will record a lien against you in the County Recorder’s Office for nonpayment of your property taxes described herein.
Failure to make payments within ten days will lead to additional collection actions. Collection actions may include: a lien against you and/or seizure and sale of any and all property, improvements, or possessory interest owned by you.
This lien will be against all secured and unsecured property you might have or may acquire in California. As the lien is a matter of public record, it may affect any credit of real property transaction in which you participate until the lien is cleared. A tax lien remains in effect for a period of ten (10) years.
To avoid further action, the total taxes currently due, as reflected below, must be paid and received by the tax collector no later than 5:00 p.m. on (date).
On the first day of each and every month following the recording date described in this letter, a penalty of 1.5% of the base tax dollar amount will be added to the total taxes currently due.
Your Delinquent Tax Liability BASE TAX 10% PENALTY
1.5% MONTHLY PENALTY COLLECTION FEE
TOTAL TAXES CURRENTLY DUE *An additional 1.5% penalty will be added the first day of each month until paid.
If you have any questions, please contact (contact information)
___________ County Tax Collector State of California
Executed at (time), (county) County this (day) day of (month), (year).
(SCO 2-31) (2016)