State statute
SCO — Dear (name) (sco2-32)
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 sco2-32.pdf¶
Page 1¶
(TAX COLLECTOR’S LETTERHEAD) NOTICE OF LIEN
NAME DATE
__________________________ ACCOUNT NUMBER BILL NUMBER TAX YEAR ADDRESS
Dear (name):
This letter will serve as notice to you that the County of (county) Tax Collector has recorded a lien against you in the County Recorder’s Office for nonpayment of your property taxes for the (year) year.
The lien document was recorded on (date) under Certificate of Lien Number (number).
This is a lien against all secured and unsecured property you might have or may acquire in California. As the lien is now a matter of public record, it may affect any credit of real property transaction in which you participate until the lien is cleared. A tax lien remains in effect for a period of ten (10) years.
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.
Your Delinquent Tax Liability BASE TAX 10% PENALTY
1.5% MONTHLY PENALTY COLLECTION FEE RELEASE 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 (contact information)
___________ County Tax Collector State of California
Executed at (time), (county) County this (day) day of (month), (year).
(SCO 2-32) (2016)