State statute
SCO — NOTICE OF TAX COLLECTOR’S IMPENDING POWER TO SELL (3 Year) (sco7-03-2)
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 sco7-03-2.pdf¶
Page 1¶
NOTICE OF TAX COLLECTOR’S IMPENDING POWER TO SELL (3 Year)
Pursuant to law, notice is hereby given that on July 1, (year), at 12:01 a.m., the real property described herein will have been in default three years or more and thus becomes subject to the power to sell of the undersigned (county) County Tax Collector.
Unless the property is redeemed or an installment redemption plan is initiated prior to the close of business of the last business day of June (year), upon which date three years or more will have elapsed from the date the property became tax-defaulted, it will become subject to sale and will be sold. If the property is not redeemed, the right of redemption will terminate at the close of business or 5 p.m., whichever is later, on the last business day prior to the commencement date of the tax sale. If the property is the subject of a bankruptcy proceeding, this notice constitutes a “notice of tax deficiency” pursuant to Section 362(b)(9)(B) of Title 11 of the United States Code.
Information concerning redemption or the initiation of an installment redemption plan will, upon request, be furnished by (name of contact, phone number, and address).
NOTE: If the property is not redeemed and is sold at a tax sale, you may have the right to claim proceeds of the sale that are in excess of the liens and costs to be satisfied from the proceeds.
Said property was tax-defaulted in the year (year).
(Name of assesse on current roll) (Address of property if known) (City, State, Zip Code) Redemption amount as of (date on published notice): $(amount)
The property becoming subject to the tax collector’s power of sale and subject to this notice is situated in (county) County, State of California, and is described as follows:
Assessor’s Parcel Number: (Assessor’s Parcel Number)
(insert metes and bounds or lot-block-tract description of property)
(date)
(county) County Tax Collector State of California
(§3365) (SCO 7-03.2) (2019)
Page 2¶
NOTICE OF TAX COLLECTOR’S IMPENDING POWER TO SELL (3 Year)
(§3365) (SCO 7-03.2) (2019)