San Diego Tax Collector bidder-information.html

San Diego Tax Collector bidder-information.html¶

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

Information for Bidders

LIENS ON PROPERTY (ENCUMBRANCES)

All properties are sold “AS IS”. It is the purchaser’s

responsibility to research, prior to their purchase, any matters

relevant to his or her decision to purchase.

Tax deeds issued to the Purchaser-at-sale convey the interest held

by the last assessee prior to the sale, free of California Revenue and

Taxation Code, Section 3712.

Purchasers of property at a tax sale are not responsible for paying

the outstanding liens on the property that, by law, will no longer be

secured against the property after the tax sale. Examples of liens

that will no longer be secured against the property after the tax sale

include, but are not limited to: mortgages (deeds of trust),

judgments, child support, etc.

Building and Zoning Code violations may be outstanding on the

property being offered for sale. The sale of property subject to code

enforcement violations does not postpone or affect any enforcement

procedures to bring the property into compliance with code.

A lis pendens that has been recorded against the property is not a

lien on the property, but it may result in a lien that will NOT be

extinguished by the tax sale. A “Lis pendens” or “Notice of Pending

Action” is a recorded document that provides public notice of a

pending claim concerning that property.

The San Diego County Recorder’s records may show information

regarding recorded easements, lis pendens, liens, etc. on a property

that can be researched online on the Recorder's website or in person at the

Downtown office at 1600 Pacific Highway, Room 103, San Diego, CA 92101.

You will need to research liens on the properties to determine if

the properties are encumbered with foreclosed or unforeclosed street

debt, irrigation assessments, income tax liens, abatement or nuisance

liens that are not included in the defaulted taxes or 2019-20 tax

bills. Purchase at a tax sale may or may not discharge these types of

obligations. The San Diego County Treasurer-Tax Collector’s office

does not provide advice as to the dischargeability of liens or other

obligations recorded against a property or property owner. It is the

responsibility of the purchaser to research all matters relevant to

his or her decision to purchase.

EFFECT OF TAX DEED TO PURCHASER

The Tax Deed to Purchaser conveys title free of all

encumbrances existing before the sale with the following exceptions as

stated in California Revenue and Taxation Code §3712:

a) Any lien for installments of taxes and special assessments, that

installments will become payable upon the secured roll after the time

of sale. (Taxes for the 2019-20 current year bill will be paid with

proceeds from the sale of the property.)

b) The lien for taxes or assessments or other rights of any taxing

agency that does not consent to the sale under this chapter.

(Objections to the sale by a taxing agency will be announced at

the time of the sale.)

c) 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. (Where charges for special assessments

such as nuisance abatement liens, delinquent water, trash or sewer

charges, etc. are included in the fixed charges for any of the tax

bills that are tax-defaulted, the lien for those charges will be

satisfied with the proceeds from the sale of property. Purchasers

are responsible for researching liens at the County Clerk/Recorder’s

Office and contacting local taxing agencies and districts where the

property is located.)

d) Easements 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.

(Purchasers are responsible for researching the original

subdivision maps and subsequent maps, deeds, other recorded

documents and researching with the appropriate planning departments

within the jurisdiction of the property to determine any easements,

restrictions and land uses on property.)

e) Unaccepted, recorded, irrevocable offers of dedication of the

property to the public or a public entity for a purpose, and recorded

options of any taxing agency to purchase the property or any interest

therein for a public purpose. (Purchasers are responsible for

researching the original subdivision maps and subsequent maps and

deeds or other recorded documents for any offers of dedication on

the property.)

f) Unpaid assessments under the Improvement Bond Act of 1915

(Division 10 [commencing with Section 8500] of the Streets and Highway

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 Highway 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 Highway Code. (Purchasers are responsible for

researching liens filed with the San Diego County Recorder’s Office

and contacting local taxing agencies and districts where the

property is located.)

g) 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 property notice to the Internal Revenue

Service before that date. (The IRS has an option of purchasing the

property back from the purchaser(s)-at-sale within 120 days of the

sale. The purchaser will be responsible for any property taxes

incurred for the period of time they own the property after purchase

and before the IRS taxes ownership, if the IRS takes ownership.)

h) Unpaid special taxes under Section 53311 of the Government Code

(Mello-Roos Community Facilities Act of 1982) that are not satisfied

as a result of the sale proceeds. 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.

(Purchasers are responsible for researching liens filed with the

San Diego County Recorder’s Office and contacting local taxing

agencies and districts where the property is located.)

CONTAMINATED PARCELS

Parcels offered for sale may contain hazardous wastes, toxic

substances, or other substances regulated by federal, state, and local

agencies. The County in no way assumes any responsibility that the

parcels are in compliance with federal, state, or local laws governing

such substances. The County in no way assumes any responsibility for

any costs or liability of any kind imposed upon or voluntarily assumed

by a purchaser or any other owner to remediate, clean up, or otherwise

bring into compliance according to federal, state, or local

environmental laws on any parcel purchased. The Tax Collector is not

required to investigate the status of any parcel with regard to

environmental contamination.

MOBILE HOMES

If a parcel offered at tax sale has a mobile home on it, the

sale is for the real property (land) only and does not include the

mobile home. Mobile homes are considered personal property, unless

they are on a permanent foundation.

ZONING AND BUILDING COMPLIANCE

The County in no way assumes any responsibility that the

properties are in compliance with zoning ordinances or conform to

building codes and permits. Regardless of land use or zoning codes, an

individual property may be unbuildable. The property may be a street

or alley, in a flood control channel or landlocked (no access). The

structure that may be noted on the tax sale list may no longer exist

and a lien may have been or will be placed on the property for the

removal of the structure. Regardless of its recorded description, the

size, shape or other characteristics may render the property useless.

A title search report by a local title insurance company may assist

you in evaluating a property before you purchase. Any costs incurred

by the purchaser during the process will be borne by the purchaser.

GROUP SALE OF PARCELS

Some parcels being offered at this Public Auction may be

grouped to be offered as one Tax Sale Item. Should one property within

the group sale be redeemed or withdrawn, the remaining property or

properties will be offered for the total of the minimum bid amount of

the remaining property or properties.