State statute
SCO — NOTICE TO OWNERS OF CONTIGUOUS PROPERTY OF SEALED BID SALE OF TAX DEFAULTED PROPERTY (county) COUNTY TAX… (sco8-08)
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 sco8-08.pdf¶
Page 1¶
NOTICE TO OWNERS OF CONTIGUOUS PROPERTY OF SEALED BID SALE OF TAX DEFAULTED PROPERTY (county) COUNTY TAX COLLECTOR’S OFFICE
Sealed Bid Sale Number: (number) Date of sealed bid sale: (date) Time of sale: (time) Location of sale: (room or location), (street address), (city, state, zip code)
Pursuant to California Revenue and Taxation Code section 3692(c), when parcels that are rendered unusable by their size, location or other conditions are subject to sale for nonpayment of taxes, the tax collector may offer these parcels at a minimum bid to owners of contiguous parcels or to a holder of record of either a predominant easement or a right-of-way easement. It has been determined that the property described in this notice qualifies for sale by sealed bid. If the parcel is sold to a contiguous property owner, the tax collector shall require that the successful bidder request the assessor and the planning director to combine the unusable parcel with the bidder’s own parcel as a condition of the sale.
Our records indicate that you are a qualified bidder. If you are interested in acquiring this property, please complete the enclosed bid form. Your bid must be received in the (county) County Tax Collector’s Office located at (room or location), (street address), (city, state, zip code) by:
Date: ___________ Time: ___________
The bids will be publicly opened and read, at the date, time, and location indicated in this notice for the purpose of awarding the real property, described in this notice, to the highest eligible bidder.
If the property is not sold, the right of redemption will revive and continue up to the close of business on the last business day prior to the next scheduled sale.
Property information: Assessor's Parcel Number (APN): (Assessor’s Parcel Number) Property location: (property address, if known) Minimum bid: $(amount)
Legal description:
(insert legal description)
(date)
(county) County Tax Collector State of California
(§3692(c)) (SCO-8-08)(2017)