SCO — Notice of Property Tax Delinquency and Impending Default

Source: https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/scofig9pt2.pdf

NOTICE OF PROPERTY TAX DELINQUENCY AND IMPENDING DEFAULT

I, (tax collector’s name), (county) County Tax Collector, State of California, certify as follows:

That at 12:01 a.m. on July 1, (year), by operation of law, any real property (unless previously tax-defaulted and not redeemed) that has any delinquent taxes, assessments, or other charges levied for the fiscal year (fiscal year), and/or any delinquent supplemental taxes levied prior to fiscal year (fiscal year), shall be declared tax defaulted.

That unless the tax defaulted property is completely redeemed through payment of all unpaid amounts, together with penalties and fees prescribed by law or an installment plan is initiated and maintained; the property will become tax-defaulted and may be sold subsequently at a tax sale to satisfy the tax lien.

That a detailed list of all properties remaining tax-defaulted as of July 1, (year), and not redeemed prior to being submitted for publication, shall be published on or before September 8, (year).

That information concerning redemption or the initiation of an installment plan for redemption of tax defaulted property will be furnished, upon request, by (contact person’s name, address, and phone number).

I certify (or declare), under penalty of perjury, that the foregoing is true and correct.

---

(county) County Tax Collector State of California

Executed at (county seat, county name), California, on (date)

Published in (name of newspaper) on (dates of publication)

(§3351, §3352) (Figure 9.2)(2018)