State statute
SCO — NOTICE OF IMPENDING CANCELLATION OF INSTALLMENT PLAN (county) COUNTY TAX COLLECTOR’S OFFICE (sco5-05)
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 sco5-05.pdf¶
Page 1¶
NOTICE OF IMPENDING CANCELLATION OF INSTALLMENT PLAN (county) COUNTY TAX COLLECTOR’S OFFICE
To: (name of assessee) (mailing address of assessee)
Subject: (Assessor’s Parcel Number and property address, if known) Default Number: (number)
The tax-defaulted property listed above is on an installment plan to redeem the property. A review of county records indicates that as of the date of this notice, the property’s current taxes have not been paid.
If current taxes are not paid by April 10, the installment plan will be canceled, as provided by law.
Once canceled, another installment plan may not be initiated until the following July 1. If, in the interim, five years pass since the property became tax-defaulted, the property will be subject to sale and may be sold at a tax sale. Once a property is subject to the tax collector's power to sell, delinquent taxes on the property cannot be paid under an installment plan; but you will receive credit for any amount paid on the installment plan.
If you have any questions, please contact the (county) County Tax Collector promptly at (insert contact information such as an email address, phone number, and/or office address).
(date)
(county) County Tax Collector State of California
(SCO 5-05)(2018)