San Diego Tax Collector terms-conditions.html

San Diego Tax Collector terms-conditions.html¶

Source: https://www.sdttc.com/content/ttc/en/tax-collection/property-tax-sales/terms-conditions.html

Terms and Conditions

COUNTY OF SAN DIEGO TREASURER-TAX COLLECTOR TAX SALE - ONLINE

INTERNET AUCTION

TERMS AND CONDITIONS

The County of San Diego Treasurer-Tax Collector (“Tax Collector”) is

offering for sale property located in the geographic boundaries of San

Diego County. The sale will be conducted by the Tax Collector pursuant

to the provisions of California Revenue and Taxation Code section 3691

through an internet auction.

AS A BIDDER YOU AGREE TO THE TERMS AND CONDITIONS OF THE INTERNET

AUCTION CONTAINED HEREIN. THE HIGHEST BIDDER IS LEGALLY OBLIGATED TO

COMPLETE THE PURCHASE. FAILURE TO COMPLETE A PURCHASE CONSTITUTES A

BREACH OF CONTRACT AND MAY RESULT IN LEGAL ACTION AGAINST YOU.

I. DATES OF SALE:

The online internet auction is scheduled for March 13 – March 18, 2026.

The auctions will begin at 8:00 a.m., Pacific Time, on Friday, March

13, 2026, and auctions will begin closing on Monday, March 16, 2026,

at 8:00 a.m., Pacific Time, and continue through Wednesday, March 18,

2026, at various intervals. Please check auction listings for the

correct close date and time for each property that you are

interested in.

II. PURPOSE OF SALE:

All properties included in the auction are subject to the Tax

Collector’s power to sell due to non-payment of at least one property

tax installment that has been delinquent for five or more years. The

purpose of the tax sale is to sell property in order to collect unpaid

property tax. After the sale of the property at the auction, the Tax

Collector will convey title to the purchaser, subject to the title

limitations described in Section V. E. below.

III. CONDUCT OF SALE:

The internet auction is being conducted online by a third-party

vendor, Grant Street Group, at sdttc.mytaxsale.com. This vendor is

solely responsible for conducting the property tax auction on behalf

of the County of San Diego (“County”) and the Tax Collector. The

County, its constituent departments, and the Tax Collector shall not

be responsible or otherwise liable for any error, omission, equipment,

software, or network failure, mistake, or other fault or defect

occurring during the conduct of this property tax auction.

IV. NOTICE TO PARTIES CONCERNING REDEMPTION:

The current owners’ right of redemption (payment in full) for

properties offered through this internet auction shall terminate at

5:00 p.m., Pacific Time, on Thursday, March 12, 2026, the last

business day prior to the first date of the auction.

In order to avoid having the property sold at this tax sale, payment

of all outstanding property taxes due shall be made by State or

federally chartered bank-issued cashier’s checks only and must be

received by the Tax Collector no later than 5:00 p.m., Pacific Time,

on Thursday, March 12, 2026. Payments shall be made payable to “County

of San Diego Treasurer-Tax Collector”. It is highly recommended that

payments be made in person at the Office of the Treasurer-Tax

Collector located at 1600 Pacific Highway, Room 162, San Diego, CA

Please contact the Tax Sale Unit at 619-531-5708 to make an

appointment. Payments may also be mailed to:

County of San Diego Treasurer-Tax Collector

Attention: Tax

Sales Unit

1600 Pacific Highway, Room 162

San Diego, CA 92101

UNDER NO CIRCUMSTANCES WILL A REDEMPTION PAYMENT BE ACCEPTED IF

RECEIVED IN THE TAX COLLECTOR’S OFFICE AFTER 5:00 P.M., PACIFIC

TIME, ON THURSDAY, MARCH 12, 2026.

Please be advised that payment of the outstanding property taxes due

on the defaulted properties merely pays the amount of defaulted

property tax then due and owing on the property. Please note that

payment of property taxes by someone other than the property owner

does not cause a change in legal title to the property and does not

provide the payer of the property taxes any property rights.

V. NOTICE TO BIDDERS:

A. Bidder’s Duty of Due Diligence

This is a “Buyer Beware” sale. All properties offered for sale

and sold at this internet auction are offered and sold on an “as

is” basis only. Therefore, each bidder shall alone bear the duty

of due diligence to investigate the properties offered through this

internet auction and investigate all title matters; judgment, nuisance

abatement, tax, or other liens; encumbrances; easements; covenants;

restrictions; servitudes; boundaries; the existence, condition, and

legal status of all improvements and appurtenances; compliance with

all applicable zoning ordinances; building and other codes; permit

requirements; notices of violation; other recorded notices; bankruptcy

proceedings; and all other conditions affecting the property. The

County of San Diego and the Tax Collector assume no liability for any

liens, encumbrances or easements, recorded or not recorded.

Each bidder shall alone bear the burden to thoroughly research these

properties prior to the internet auction as to any and all matters

relevant to his or her decision(s) to bid and purchase any of the

properties offered in this tax auction. Each bidder bears the burden

of determining the actual location of the property and any additional

costs associated with ownership of the property. Whatever right, title

and/or interest the last assessee holds, as described in the legal

description, is the same and only right, title and/or interest that is

conveyed at the time the Tax Deed is recorded. Some properties being

offered at this sale may be a divided or undivided fractional interest

in the property; for example, condominiums. The property legal

description should be reviewed to determine the property and interest

that is to be conveyed by the Tax Deed. Timeshare Tax Sale Items being

offered at auction by the Tax Collector are a deeded interest or

‘right to use’ a particular unit or unit type within the timeshare

association for a specified interval of time on an annual, bi-annual

or seasonal basis, as described in the legal description of the

timeshare interval. It is the tax-defaulted timeshare interval that is

being offered for sale at auction, not the entire building or

Timeshare Association. The property descriptions shown in the internet

auction are the County Assessor's brief property descriptions. In some

cases, they have been further abbreviated due to space requirements.

Full and/or complete property legal descriptions are available ONLY by

researching recorded deeds, and other documents, affecting the property.

Each bidder should not attempt to purchase property through the

internet auction unless a thorough investigation has been conducted as

to its exact location, desirability, and usefulness. The County of San

Diego and the Tax Collector make no guarantee or warranty, either

expressed or implied, regarding the usability, the ground location, or

other amenities for the properties. The Tax Collector cannot guarantee

the condition of the property nor assume any responsibility for

conformance to codes, permits, or zoning ordinances. DO NOT trespass

on the property, engage in any activity, or make any expenditure on a

property until the Tax Deed has been recorded, and you have received a

copy. The burden is on the purchaser to thoroughly research, before

the sale, any and all matters relevant to his or her decision to

purchase the property through the internet property tax auction. The

County’s sole interest is the recovery of unpaid taxes, penalties,

interest, and costs associated with conducting the internet auction

as directed or permitted by law.

The internet auction of these properties shall not be considered

equivalent in any way to a sale of real property conducted by licensed

real estate agents, brokers, or salespersons. All information

concerning these properties and their location is a courtesy for

general reference only, and the County and the Tax Collector makes no

warranty whatsoever as to the accuracy or veracity of any County map,

County Assessor’s Parcel map, other map(s), photograph, property

description, legal description, property profile, property

maps/images, or other information so provided. Because of frequent

changes to property ownership, condition, recorded liens, and other

property information the information provided may be out of date and,

while every attempt is made to keep the content current, it should not

be relied upon for your particular situation until you can

independently verify its accuracy.

The properties offered for sale are being updated daily and may be

withdrawn from the internet auction at any time by the Tax Collector

for reasons that may include, but are not limited to, an assessee who

is the debtor in bankruptcy, un-probated estate, and/or an error in

advertising or noticing.

USE CAUTION AND INVESTIGATE BEFORE YOU BID!

THIS IS A BUYER BEWARE SALE.

B. Bidder Registration and Deposit Requirements

To purchase a property through the internet auction, you must:

Be 18 years of age or older.

Be a valid registered

bidder and submitted the required deposit.

Have sufficient

payment in the proper form to complete your purchase(s).

A $1,000.00 advance bid deposit and a non-refundable $35.00 bid

deposit processing fee, is required of each bidder prior to bidding on

any property that is part of this internet auction. The deposit

payment shall be made via an electronic debit (ACH debit) to Grant

Street Group at sdttc.mytaxsale.com starting on Monday, February 16,

2026, at 9:00 a.m. Pacific Time. In order to participate in this tax

auction, all bid deposit payments shall be received by Grant Street

Group no later than 5:00 p.m., Pacific Time, on Thursday, March 5, 2026.

Registration is not permitted through the mail and will not be

permitted after this date.

Refund of the bid deposit shall be made to unsuccessful bidders

within ten (10) business days after the close of the internet tax

auction. Grant Street Group shall transfer the deposit of the

successful bidders (i.e., the highest bidder of each property auction)

to the County of San Diego where the deposit shall be credited toward

their purchases, subject to meeting the Settlement Requirements

described in the next section.

C. Settlement Requirements

The properties offered at this tax auction shall be sold to the

highest bidder. The highest bidder for each property shall pay in full

within five (5) business days from the close of the auction. In

addition, a documentary transfer tax of $.55 shall be added for each

$500.00, or fractional portion thereof, of the final sales price. The

final amount due will be provided upon acceptance of the winning bid.

For nonresidential commercial property, if the highest bidder does

not make final payment to consummate the sale, the Tax Collector may

award the property to the next highest bidder at their bid price. For

all other property, if the highest bidder does not make final payment

to consummate the sale, the property will be sold at a subsequent

auction. Where that subsequent auction occurs more than one year after

the date of the previous auction and the highest bidder does not make

final payment to consummate that subsequent sale, the Tax Collector

may award the property to the next highest bidder at their bid price.

California Revenue and Taxation Code Section 3693.

The following forms of payment will only be accepted:

Wire Transfer

Cashier’s Check - State or federally

chartered bank-issued cashier’s check made payable to “County of San

Diego Treasurer-Tax Collector” and mailed to the below address. You

may also pay in person by calling the Tax Sale Unit at 619-531-5708

for an appointment.

County of San Diego Treasurer-Tax

Collector

Attention: Tax Sales Unit

1600 Pacific Highway,

Room 162

San Diego, CA 92101

Please note: Payment by personal checks, business checks, traveler’s

check, or credit/debit cards will not be accepted as final payment. In

the event the highest bidder on a property fails to comply with these

Settlement Requirements, then that bidder’s deposit shall be forfeited

to the County of San Diego.

Winning bidders who do not submit timely payment on any internet

auction item won will forfeit their deposit to the County of San

Diego and may be banned from future auctions.

ALL SALES ARE FINAL, even if the successful bidder makes

a mistake and bids on the wrong property. Failure to complete a

purchase constitutes a breach of contract and may result in legal

action against the purchaser.

D. No Auction Sale Refunds

There shall be no refund of a purchase price, or any portion

thereof, and no refund of the payment of the documentary transfer tax

paid for a property sold through this tax sale due to a bidder’s or

purchaser’s error, remorse, or failure to exercise due diligence.

However, occasionally a property is sold at auction after redemption

(payment in full) has been made or is sold in error. In this case, a

full refund of the purchase price and documentary transfer tax will be

paid to the purchaser within a reasonable time after the property tax

auction, and the County of San Diego and its Tax Collector shall have

no further liability arising from the transaction. The bidder or

purchaser’s acceptance of this refund shall be deemed an accord and

satisfaction and constitute a full and complete waiver and release of

all claims arising from the transaction.

If the validity of the Tax Collector’s Tax Deed is challenged by

judicial proceeding, the action must be commenced within one year by

the former owner or his/her party of interest, after the recording

date of the Tax Collector’s Tax Deed. This judicial proceeding can

refer to an alleged invalidity or irregularity in the procedures of

sale. If litigation by a former owner is successful and a court holds

a Tax Deed void, the Court shall determine the correct amount of

taxes, penalties and costs that should be paid, and the Court shall

order the former owner or other party of interest to pay such amounts

within six months. If such amounts are not paid in accordance with

such order, the Court will not hold the Tax Deed void. When a court

holds a Tax Deed void, the purchaser is entitled to a refund from the

County of the amount paid in purchase price for tax penalties and

costs. A Claim for Refund shall be presented within one year after the

judgment becomes final.

E. Conveyance of Title; Limitations Regarding Encumbrances

Title to the property does not pass to the purchaser until a Tax

Deed is recorded. DO NOT trespass on the property, engage in any

activity, or make any expenditure on a property until the Tax Deed has

been recorded, and you have received a copy. The Tax Collector expects

to record the Tax Deeds within four to six weeks of the auction. After

the Tax Deed is recorded, the Tax Deed will be mailed directly to the

respective purchaser by the Office of the Clerk-Recorder, and a

duplicate copy may be purchased at the Office of the Clerk-Recorder.

The Tax Collector does not provide purchasers with a title insurance

policy. Purchasers must research title insurance options on their own.

The County makes no guarantees or representations on the ability to

re-sell a property or the condition of the title. If prospective

purchasers are considering selling the property at some point, we

highly recommend that they contact a title insurance company prior to

the auction to obtain information regarding the availability of the

title insurance for properties to be purchased at the auction.

NOTE: Neither the State of California, nor the County of San

Diego, nor their elected and appointed officials, officers, employees,

and agents, are liable for loss or damages of any kind sustained by

the property purchased at the internet auction from the time of the

sale until the recordation of the Tax Deed transferring the property

to the purchaser.

California Revenue and Taxation Code § 3712 sets forth the scope and

extent of title conveyed by the Tax Deed as a result of a tax sale.

Please consult an attorney for further information and legal advice

concerning any questions you may have regarding legal title to

property purchased at a tax sale. As a courtesy only, the complete

text of § 3712 is provided below:

The deed conveys title to the purchaser free of all encumbrances of

any kind existing before the sale except:

Any lien for installments of taxes and special assessments,

that installments will become payable upon the secured roll after

the time of the sale.

The lien for taxes or assessments or

other rights of any taxing agency that does not consent to the sale

under this chapter.

Liens for special assessments levied

upon the property conveyed that were, at the time of the sale under

this chapter, not included in the amount necessary to redeem the

tax-defaulted property, and, where a taxing agency that collects its

own taxes has consented to the sale under this chapter, not included

in the amount required to redeem from sale to the taxing

agency.

Easements of any kind, including prescriptive,

constituting servitudes upon or burdens to the property; water

rights, the record title to which is held separately from the title

to the property; and restrictions of record.

Unaccepted,

recorded, irrevocable offers of dedication of the property to the

public or a public entity for a public purpose, and recorded options

of any taxing agency to purchase the property or any interest

therein for a public purpose.

Unpaid assessments under the

Improvement Bond Act of 1915 (Division 10 (commencing with Section

of the Streets and Highways Code) that are not satisfied as a

result of the sale proceeds being applied pursuant to Chapter 1.3

(commencing with Section 4671) of Part 8, or that are being

collected through a foreclosure action pursuant to Part 14

(commencing with Section 8830) of Division 10 of the Streets and

Highways Code. A sale pursuant to this chapter shall not nullify,

eliminate, or reduce the amount of a foreclosure judgment pursuant

to Part 14 (commencing with Section 8830) of Division 10 of the

Streets and Highways Code.

Any federal Internal Revenue

Service liens that, pursuant to provisions of federal law, are not

discharged by the sale, even though the tax collector has provided

proper notice to the Internal Revenue Service before that date.

Unpaid special taxes under the Mello-Roos Community Facilities

Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1

of Division 2 of Title 5 of the Government Code) that are not

satisfied as a result of the sale proceeds being applied pursuant to

Chapter 1.3 (commencing with Section 4671) of Part 8, or that are

being collected through a foreclosure action pursuant to Section

53356.1 of the Government Code. A sale pursuant to this chapter

shall not nullify, eliminate, or reduce the amount of a foreclosure

judgment pursuant to Section 53356.1 of the Government Code.

F. No Warranties by the County of San Diego or Tax Collector

All properties offered for sale and sold at this internet auction

are offered and sold on an “as is” basis only. The County of San Diego

and Tax Collector assume no liability and make no warranties

whatsoever as to each of these properties regarding, but not limited

to, each of the following:

The accuracy or veracity of their legal descriptions;

locations; boundaries and property lines, whether in any materials

or on the Tax Deed;

The existence of any liens of any kind,

easements, rights-of-way, servitudes, covenants, restrictions, or

other encumbrances of any kind, whether or not recorded, affecting

these properties;

Their suitability for or the legality of

any land use contemplated by the bidder or purchaser;

The

status of compliance with all applicable local codes, permit

requirements, zoning and land use regulations;

The status

of compliance with all environmental regulations imposed by local,

state, or federal law;

The status of compliance with

procedural requirements concerning required notices and the sale

itself.

The status of creditors’ rights or the rights of the

Trustee in any proceeding before the U.S. Bankruptcy Court;

The accuracy or veracity of any County or City General Plan Map

or equivalent, County Assessor’s Parcel map;

The accuracy

or veracity of any other map, or any photograph;

The

accuracy or veracity of any property profile or title report;

and

The accuracy or veracity of any information presented in

a County GIS map.

G. Bidder’s Acknowledgment of, and Agreement to Terms and Conditions

Each bidder participating in this tax sale online internet

auction shall be deemed to have read, acknowledged, and agreed to

be bound by the Terms and Conditions for this tax sale online

internet auction as herein stated upon payment of the bid deposit.