State statute
SCO — Your name will be submitted to the California Department of Motor Vehicles (DMV) to withhold renewal of your… (sco2-23)
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 sco2-23.pdf¶
Page 1¶
(TAX COLLECTOR’S LETTERHEAD) NOTIFICATION LETTER TO ASSESSEE ON TAX DELINQUENT VESSELS
ASSESSEE NAME ____________________________ DATE ASSESSEE ADDRESS
VESSEL NUMBER TAX ACCOUNTY NUMBER
Your name will be submitted to the California Department of Motor Vehicles (DMV) to withhold renewal of your certificate number for the vessel referred to in this notice because you have failed to pay taxes on said vessel to (county). The submission of your name to the DMV is in addition to standard county delinquent property tax collection procedures.
Vehicle Code §9880(a) restricts the DMV from renewing the certificate number of a vessel if the county tax collector has notified the department, pursuant to Revenue and Taxation Code §3205, that taxes levied upon the vessel are delinquent. The DMV will not renew a certificate number until the delinquency has been satisfied. Please contact our office as soon as possible to remit payment.
Please Contact: __________________________________
Sincerely,
___________ County Tax Collector State of California
Executed at (time), (county) County this (day) day of (month), (year).
SCO 2-23 (2016)