SCO — TAX COLLECTOR'S RECORD OF SALE OF TAX-DEFAULTED PROPERTY (Public Auction, Public Internet Auction, or Sealed… (sco8-01)

Source: https://www.sco.ca.gov/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/sco8-01.pdf

TAX COLLECTOR'S RECORD OF SALE OF TAX-DEFAULTED PROPERTY (Public Auction, Public Internet Auction, or Sealed Bid Sale)

Tax sale date: (date). Starting time of sale: (time). Type of sale: (public auction, internet auction, or sealed bid) Assessor’s Parcel Number: (APN).

1. Vesting tax deed recorded in book (number) page (number) on (date).

2. Tax-defaulted (date), for taxes of $(amount), Default number (number).

3. Property became subject to sale (date).

4. Notice of Power to Sell recorded on (date) in book (number) at page (number).

5. Minimum bid: $(amount).

6. Application for approval to board of supervisors (date). Board approval (date). Resolution Number: (number).

7. Date Chapter 7 Notification sent to State Controller (date), (email or mailed).

8. Resolution mailed to taxing agencies (date).

9. Resolution mailed to requesting nonprofit organizations (date).

10. Objection filed on (date). Taxing agency or nonprofit organization filing objection (name).
11. Notice of Sealed Bid Sale mailed to eligible potential purchasers (date).
12. Dates of published notice (date), (date), and (date). If mailed notice returned: (return date).
13. Published notice shown as item (number) in (name of publication). Cost of advertising: $(amount).
14. Names and last known addresses of parties of interest: (names and addresses).
15. Notice to parties of interest mailed (date). Returned (date).
16. Personal contact (date). Cost of making personal contact: $(amount).
17. Property sold for $(amount), to (name and address).
18. Tax deed issued (date). Recording fee: $(amount). Transfer tax: County: $(amount). City: $(amount).
19. Tax deed recorded in book (number), page (number) on (date).
20. Tax deed mailed (date), to (name and address).
21. Report of sale to county treasurer and county auditor (date).
22. Report of sale to county assessor (date).
23. Proceeds of sale deposited in treasury (date).
24. Notice of Excess Proceeds to Parties of Interest mailed , if applicable: (date).
25. Dates of published notice of excess proceeds, if applicable: (date), (date), and (date).
26. Published notice shown as item (number) in (name of publication). Cost of advertising: $(amount).

It is recommended a copy of this record of sale is filed in the applicable tax sale file and a copy is filed in the specific parcel file.

(§3691-§3731.1) (SCO-8-01)(2018)