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State statute

SCO — Dear (name) (sco2-30)

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 sco2-30.pdf

Exceptions & meaning →

Page 1

(TAX COLLECTOR’S LETTERHEAD) NOTICE OF DELINQUENT TAXES


NAME ACCOUNT NUMBER BILL NUMBER TAX YEAR



ADDRESS

Dear (name):

This letter is to inform you that your current property taxes for the property indicated on this notice are delinquent:

Property Description:

If you fail to complete payment by (date) the tax collector of (county) County will record a lien against you in the County Recorder’s Office for nonpayment of your property taxes described herein and may take additional collection actions. Collection actions may include seizure and sale of any and all property, improvements, or possessory interest owned by you.

The 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 or real property transaction in which you participate until the lien is cleared. A tax lien remains in effect for a period of 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.

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 (name) at (number).


___________ County Tax Collector State of California

Executed at (time), (county) County this (day) day of (month), (year).

(SCO 2-30) (2016)

Exceptions & meaning →

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