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State statute

SCO — WHEREAS, (name) has failed and neglected to pay unsecured property taxes in the sum of $(amount), duly… (sco2-05)

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 sco2-05.pdf

Exceptions & meaning →

Page 1

(TAX COLLECTOR’S LETTERHEAD) DECLARATION OF INTENT TO SEIZE PROPERTY

WHEREAS, (name) has failed and neglected to pay unsecured property taxes in the sum of $(amount), duly assessed for the fiscal year ____ - ____, and I believe the taxes will not be collectible after the delinquency date, due to the following reasons:

I hereby give notice and declare that, in accordance with provisions of §2953 of the California Revenue and Taxation Code, I am proceeding with SEIZURE of personal property, improvements, or possessory interests belonging or assessed to the assessee(s) named above.


Signature (county) County Tax Collector State of California

Executed at (time), (county) County this (day) day of (month), (year).

A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or the validity of that document.

State of California )

County of __________________________ )

On (date), before me, (officer name), (officer title), personally appeared (name), who proved to me on the basis of satisfactory evidence to be the person whose name is subscribed to the within instrument and acknowledged to me that (he/she) executed the same in (his/her) authorized capacity, and that by (his/her) signature on the instrument the person, or the entity upon behalf of which the person acted, executed the instrument.

I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my hand and official seal.


County Clerk and Ex-Officio Clerk or Notary Public

(SCO 2-05)(10-15)

Exceptions & meaning →

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