State statute
SCO — The Assessee’s/owner’s Right to Redeem the Property Terminates When the Bill of Sale, Transferring Title, Is… (sco2-36)
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 sco2-36.pdf¶
Page 1¶
(TAX COLLECTOR’S LETTERHEAD) UNSECURED PROPERTY TAX SALE PREAMBLE
Sale of: Date:
ATTENTION ALL PROSPECTIVE BIDDERS! THE COUNTY TAX COLLECTOR WILL NOT TRANSFER THE SUBJECT PROPERTY OR ISSUE A BILL OF SALE UNTIL THE UNSECURED SALE PREAMBLE IS AGREED TO AND SIGNED BY THE SUCCESSFUL BIDDER (PURCHASER).
THE ASSESSEE’S/OWNER’S RIGHT TO REDEEM THE PROPERTY TERMINATES WHEN THE BILL OF SALE, TRANSFERRING TITLE, IS ISSUED BY THE COUNTY TAX COLLECTOR TO THE SUCCESSFUL BIDDER. IF THE SUBJECT PROPERTY IS NOT SOLD, THE RIGHT OF REDEMPTION IS REVIVED.
The subject property will be awarded to the highest bidder for (cash/cashier’s check,/money order/etc)
The county tax collector will transfer title and possession of said property to the successful bidder, with a bill of sale, upon receipt of payment of the amount of the bid. The rights, title, and interest of the assessee shall thereupon vest in the successful bidder, subject to the rights of any prior lien holders of record. Any costs of handling, storage or transportation of the purchased property after the time of sale will be borne wholly by the successful bidder. NO WARRANTY OF THE PROPERTY’S CONDITION OR UTILITY IS MADE OR IMPLIED BY THE COUNTY. THE PROPERTY IS SOLD “AS IS.”
After satisfaction of all taxes, penalties, and related charges, including costs of conducting the auction, any excess proceeds will be deposited into the county treasury, subject to claim by the person or entity who owned the property just prior to the auction or his/her successor in interest. Any such excess not claimed within three years from the date of the sale becomes the property of the county, pursuant Section 2961, California Revenue & Taxation Code.
I, the undersigned, state that I have read the above County Tax Collector’s “Unsecured Sale Preamble” and do understand and accept its provisions.
Purchaser Name or Business Name (Print) Signature of Purchaser/Representative and Title
Dated
I, the undersigned, state that I am a_______________________ (title) for the (county) County Tax Collector’s Office and that I have read aloud the “Unsecured Sale Preamble” prior to the Unsecured Tax Sale of the property in question, and that the above successful bidder was present at the time of that reading.
Name (Print) Signature Date
Name of Witness (Print) Signature of Witness/Title Date
(SCO 2-36) (2016)