State statute
SCO — a. Attached to the parcel described above. b. Attached to the parcel remaining. c. Prorated between the… (sco5-01)
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 sco5-01.pdf¶
Page 1¶
APPLICATION FOR SEPARATE VALUATION
To: (county) County Tax Collector
From: (Name)
I, (name), the undersigned applicant, hereby certify that I have an interest in a parcel of real property described in that certain document (describe nature of document) recorded in book (book number) on page (page number), of the official records, which is described as follows:
(insert the description of property here or attach the description)
I request the parcel described above be separately valued so that it may be redeemed from tax-default, said parcel being a segment of a larger parcel previously declared defaulted for delinquent taxes for the fiscal year (FY) (fiscal year) under Default Number (number).
I further request that the tax created by the assessment of (personal property, leasehold improvements, or possessory interests), if any, on the whole assessment be:
Check one box: a. □ Attached to the parcel described above. b. □ Attached to the parcel remaining. c. □ Prorated between the parcel separately valued and the remaining parcel.
To be completed by assessee of the parcel remaining if box “b” is checked.
If the county assessor has determined the remaining parcel is of sufficient value to secure
payment of all taxes due, I, (name), owner of the parcel remaining, hereby give my consent to the attachment of the said liens to the remainder of the tax-defaulted parcel.
Signature
OPTIONAL: USE IF 1911 OR 1915 ACT IMPROVEMENT BOND OR 1982 MELLO ROOS SPECIAL TAX. Attached hereto is a certificate executed by the (name of taxing agency or revenue district), stating that portion of its lien, if any, that is to be attached to the parcel described above.
I declare under penalty of perjury that the foregoing is true and correct.
Signature of Applicant
Print Name
Mailing Address
Executed at (place), (county) County, on (date)
(§4151 et. seq.) (SCO 5-01) (Page 1 of 2)(2018)
Page 2¶
APPLICATION FOR SEPARATE VALUATION
To be completed by the County Tax Collector
To: (name of county assessor) Date: (date) (county) County Assessor
Contained herein is a request for separate valuation of the parcel described, which is a portion of the original assessment; Tax-Rate Area: (tax-rate area)
(insert the description of property here or attach the description)
The applicant requests that: □ The secured liens be attached to the parcel being segregated for the purpose of redemption. □ The secured liens be attached to the remaining portion, the owner thereof having given his consent. □ The liens be prorated between the parcel taken and the parcel remaining.
(county) County Tax Collector State of California
To be completed by the County Assessor
To: (name of county auditor) Date: (date) (county) County Auditor
Pursuant to the request for separate valuation made herein, I have determined the values of the parcel described above and of the parcel remaining to be as follows:
PARCEL TAKEN
APN Land Imps. P.P. Ex. Total Remarks
(Fiscal Year of Default) (Include each subsequent FY following default)
PARCEL REMAINING
APN Land Imps. P.P. Ex. Total Remarks
(Fiscal Year of Default) (Include each subsequent FY following default)
The lien(s) for □ personal property □ leasehold improvements □ possessory interests: □ has/have been attached to the parcel being taken. □ has/have been attached to the parcel remaining. □ shall be prorated between the parcel taken and the parcel remaining.
___________________________________ By: _______________________________ (county) County Assessor Deputy State of California
(§4151 et. seq.) (SCO 5-01) (Page 2 of 2)(2018)