State statute
SCO — Notice of Public Auction of Seized Property (sco2-35)
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 sco2-35.pdf¶
Page 1¶
DO NOT REMOVE THIS NOTICE
California Penal Code Section 428 States: “Every person who willfully obstructs or hinders any public officer from collecting any revenue, taxes, or other sums of money in which the people of this State are interested, and which such officer is by law empowered to collect, is guilty of a misdemeanor.”
(This statement above for posted notice only)
NOTICE OF PUBLIC AUCTION OF SEIZED PROPERTY
Made pursuant to Section 2957, California Revenue and Taxation Code
____________________________COUNTY TAX COLLECTOR'S OFFICE
STATE OF CALIFORNIA
By reason of the failure to pay unsecured taxes levied to and duly assessed for the years (years) in the sum of $(amount) notice is given that the (county) County Tax Collector will sell at public auction all or a portion of the property described as follows:
PROPERTY TO BE SOLD: _____________________________________________________________
DATE AND TIME OF SALE: ___________________________________________________________
LOCATION OF SALE: ________________________________________________________________
MINIMUM BID: (optional) _____________________________________________________________
TERMS OF SALE: (cash, money order, cashier's check, etc.) __________________________________
INSPECTION OPPORTUNITY: _________________________________________________________
THE ASSESSEE’S RIGHT TO PAY THE AMOUNT DUE TO PREVENT THE SALE TERMINATES ONCE THE HIGH BID IS RECEIVED. IF THE PROPERTY IS NOT SOLD, THE RIGHT OF REDEMPTION IS REVIVED.
The property will be awarded to the highest bidder.
The county tax collector will transfer said property to the purchaser, with a bill of sale, upon receipt of payment of the amount of the bid. Title shall thereupon vest in the purchaser, subject to the rights of any prior lienholders of record. Any costs of handling, storage or transportation of the purchased property after the time of sale will be borne wholly by the purchaser, and no warranty of the property's condition or utility is made or implied by the county. The title to the property being sold by the county tax collector, as well as the right of possession, may be subject to the rights of any prior lienholders of record.
After satisfaction of all taxes and related charges, including costs of conducting the auction, any remaining proceeds will be deposited in the county treasury, subject to claim by the person who owned the property just prior to its auction or his/her successor in interest. Any such excess not claimed within three years from the date of the sale becomes the property of the county.
___________ County Tax Collector State of California
ADDRESS
Executed at (time), (county) County this (day) day of (month), (year).
(SCO 2-35)(1-15)