State statute
SCO — Record of Transactions (sco1-04)
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 sco1-04.pdf¶
Page 1¶
RECORD OF TRANSACTIONS
____ Request for correction received from assessee, dated: (date).
____ Notice of Payment of Taxes on Wrong Property mailed to all title companies on: (date).
____ The (company name) Title Company replied on (date), that a guaranty or certificate of title had been issued to (assessee) on (date).
____ Replies received from title companies indicating no policy of title insurance was issued on the unintended property prior to the dates such replies were executed.
____ Notice of Payment of Taxes on Wrong Property mailed to assessee of unintended property by registered/certified mail on (date), advising assessee of his/her rights.
____ Copy of demand for hearing before board of supervisors by owner of unintended property, dated (date), received on (date), which was within the ten-day period allowed by Revenue and Taxation Code section 4914.
____ Board of supervisors scheduled hearing for (date) at (time).
____ Board of supervisors' decision was as follows:
____ Notice to owner of intended property that board of supervisors rejected request for cancellation and transfer of property from unintended to intended property; or that the board of supervisors has authorized the tax collector to cancel the payment and transfer the credit to the intended property. Notice is dated (date).
____ Notice contained request for balance of tax due on intended property; notice contained application for refund of amount due applicant.
____ Balance of tax due received on (date). Payment on unintended property canceled on assessment roll and transferred to intended property on (date)
____ Person owning unintended property immediately prior to issuance of a policy of title insurance notified that policy has been canceled and payment transferred, that the amount due on the unintended property has been transferred to the unsecured roll, and that he/she is personally liable for same.
____ Tax receipts returned by both parties and corrected receipts issued.
____ Pursuant to Revenue and Taxation Code section 4991, sale to the State on the intended property has been canceled by the board of supervisors on (date), certified copy of board order filed for record with county recorder on (date) and copy filed with county auditor on (date). (SCO 1-04)(02-17)