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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

Exceptions & meaning →

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)

Exceptions & meaning →

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