State statute
SCO — NOTICE OF SALE FOR UNSECURED PROPERTY TAXES (county) COUNTY TAX COLLECTOR'S OFFICE
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 scofig9pt9.pdf¶
Page 1¶
NOTICE OF SALE FOR UNSECURED PROPERTY TAXES (county) COUNTY TAX COLLECTOR'S OFFICE
By reason of the failure to pay unsecured taxes levied to (assessee name) and duly assessed for the years (year) – (year) in the sum of (amount), the (county) County tax collector will sell at public auction all or a portion of the property described as follows:
Property to be sold: (description of property)
Date of sale: (date)
Time of sale: (time)
Location of sale: (address)
Minimum bid: $(amount) (note: a minimum bid is optional)
Terms of sale: (cash, money order, cashier’s check, etc.)
Inspection opportunity: (date(s), time(s), and/or location)
THE ASSESSEE’S RIGHT TO REDEEM TO PREVENT THE SALE TERMINATES AT THE START OF THE SALE. IF THE PROPERTY IS NOT SOLD, THE RIGHT OF REDEMPTION IS REVIVED.
The property will be awarded to the highest bidder. The tax collector will transfer said property to the purchaser with a bill of sale, upon receipt of payment of the amount of the bid. Title shall thereupon vest in the purchaser, subject to the rights of any prior lienholders of record. Any costs of handling, storage, or transportation of the purchased property after the time of sale will be paid wholly by the purchaser. No warranty of the property's condition or utility is made or implied by (county) County. The title to the property being sold by the tax collector, as well as the right of possession, may be subject to the rights of any prior lienholders of record.
After satisfaction of all taxes and related charges including costs of conducting the auction, the remaining proceeds will be deposited in the county treasury, subject to claim by the person who owned the property just prior to its auction or his/her successor in interest. Any remaining proceeds not claimed within three years from the date of the sale becomes the property of the county.
(county) County Tax Collector State of California
__________________________________ Phone Address
Executed at (county seat), (county) County this (day) day of (month), (year).
(§2957) (Figure 9.9) (2018)