SCO — Record of Transactions (sco5-12)

Source: https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/sco5-12.pdf

RECORD OF TRANSACTIONS 1. □ Request for correction received from redemptioner, dated ________________, ______.

2. □ Notice of Application of Redemption Amount, or Installment Plan Payment, to Wrong Property mailed to all title companies on ________________, ______.

3. □ The ________________title company replied on ______, , that a policy of title insurance had been issued to (assessee of unintended property) on, ______.

4. □ Replies received from title companies indicated no policy of title insurance was issued on the unintended property prior to the dates such replies were executed.

5. □ Notice of Application of Redemption Amount, or Installment Plan Payment, to Wrong Property mailed to assessee or agent for assessee of the unintended property by registered/certified mail on ________________, ______, advising of his/her rights.

6. □ Copy of demand for hearing before board of supervisors by owner of unintended property, dated ________________, ______, received on ________________, ______, which was within the ten-day period allowed by Revenue and Taxation Code section 4923.

7. □ Board of supervisors scheduled hearing for ________________, ______, at _____________ □ a.m. □ p.m.

8. □ Board of supervisors decision was as follows:

9. □ Notice to owner of intended property that board of supervisors rejected request for cancellation and transfer of payment from unintended property to intended property on ________________, ______; or

10. □ Board of supervisors has authorized the tax collector to cancel the redemption, or installment plan payment, and transfer the credit to the intended property. Notice dated ________________, ______.

11. □ Supplemental information.

12. □ Notice also informed redemptioner that, unless the balance of the redemption amount due is paid, the transfer of the credit to the intended property cannot be made. Also, the return of redemption certificate was requested; or

13. □ Notice contained application for a refund of amount to applicant.

14. □ Balance of redemption amount, or installment plan payment, received on ________________, ______. Redemption, or payment, was canceled on ________________, ______, and amount credited to intended property.

15. □ Person owning unintended property immediately prior to issuance of a policy of title insurance notified that redemption or installment plan payment was cancelled and credit transferred to the intended property, that the amount due on the unintended property has been transferred to the unsecured roll, and that he/she is personally liable for same.

16. □ Redemption or installment plan payment receipt mailed on ________________, ______.

17. □ Abstract sheet on unintended property reactivated from inactive file and auditor notified to increase the charge accordingly.

18. □ Installment plan records corrected on ________________, ______.

Copies of all communications and forms for the foregoing steps are contained within this file.

(SCO 5-12)(9-16)