State statute
SCO — Type of sale (check one): Public Auction Sealed Bid Internet Auction (sco8-05-5)
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 sco8-05-5.pdf¶
Page 1¶
CHAPTER 7 NOTIFICATION TO CALIFORNIA STATE CONTROLLER
Pursuant to California Revenue and Taxation Code section 3700.5, “Not less than 45 days nor more than 120 days before the proposed sale, the tax collector shall send notice of the proposed sale to the Controller.”
County: ______________________________________________________
Type of sale (check one): □ Public Auction □ Sealed Bid □ Internet Auction
Date: ________________________ Time: ________________________
Location: __________________________________________ __________________________________________ __________________________________________
Number of parcels offered: ___________
County contact: ________________________ ______________ ______________________ Name Phone e-mail
Send notification by e-mail or regular mail to one of the following:
e-mail: propertytax@sco.ca.gov
Mail: California State Controller’s Office
Local Government Programs and Services Division
3301 C Street, Suite 740
Sacramento, CA 95816
ATTN: Government Compensation and Property Tax Standards Section
Please notify the State Controller’s Office immediately via e-mail or
mail of any cancellations, changes, or postponements of the tax sale
(date, time, or location).
(§3700.5) (SCO-8-05.5)(2017)