State statute
San Diego Tax Collector research.html
California foreclosure, tax-defaulted, court-ordered and probate-sale law and official procedures — verbatim and citable.
- Edition
- 2026-09-26
- Last updated
- 2026-10-04
- Jurisdiction
- San Diego County
San Diego Tax Collector research.html¶
Source: https://www.sdttc.com/content/ttc/en/tax-collection/property-tax-sales/research.html
Warning! Research Before You Invest
"CAVEAT EMPTOR" MEANS, "BUYER BEWARE".
WARNING - RESEARCH BEFORE YOU INVEST!
Tax Defaulted Property is sold on an "As Is" basis.
Any costs incurred by the purchaser during the process will be
borne by the purchaser.
There are absolutely NO refunds of expenses, purchases, nor
refunds of deposit.
The sale of these properties should not, in any way, be equated to
real estate sales by licensed salesmen, brokers and realtors. The San
Diego County Treasurer-Tax Collector cannot guarantee the current,
future, or potential use and/or condition of the property nor assume
any responsibility for conformance to codes, permits or zoning
ordinances.
You should inspect the property before investing. The burden is on
the purchaser to thoroughly research, before the sale, any matters
relevant to his or her decision to purchase. The County's sole
interest in the sale is the recovery of back taxes.
It is recommended that bidders consult with the Zoning Department
of any city within which a particular parcel lies, or the Zoning
Section of the County Planning Department for an unincorporated area
parcel. Tax-defaulted property will be sold on an "as is"
basis. Any costs incurred by the purchaser during the process will
be borne by the purchaser.
Should the successful purchaser desire a survey of the property,
this must be done at the purchaser's own initiative and expense. No
warranty is made by the County, either expressed or implied, relative
to usability, the ground location, or property lines of the
properties. The exact location, desirability, and usefulness of the
properties must be determined by the prospective purchaser. Refund
of any purchase or any payment on a credit sale will not be made.
The County assumes no liability for any other possible liens,
encumbrances or easements, recorded or not recorded. When property,
on which the IRS holds a tax lien, is sold at Public Auction, the
United States has the right of redemption for 120 days from the date
of such sale (26 USC §7425(d) and Revenue and Taxation Code
§3712(g)). The IRS will pay the actual amount paid for the property
by the bidder, plus interest at 6% per annum from date of sale, plus
the expenses of sale that exceed any income received from the property.
Related Links
Property Tax Sale
Redeeming a Property
Bidder Registration
Warning! Research Before You Invest
Important Information for Bidders
Terms and Conditions
Title Vesting Information
Zoning & Planning Departments Information
Assessor's Parcel May Not Be A Legal Lot
Timeshare Associations Information
Prior Sales Results
Excess Proceeds
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