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5410-5419 Notice of Power to Sell: Form Instructions

5410. FISCAL YEAR
Use the fiscal year for which the property was assessed, i.e., when it initially became delinquent (M-7112).

5411. DEFAULT NUMBER
The default number should be that shown on the recorded Notice of Power to Sell Tax-Defaulted Property (M-7113).

5412. ASSESSOR'S PARCEL NUMBER
The current assessor's parcel number (APN) should be shown on the rescission (form SCO 5-08). If the APN on the recorded Notice of Power to Sell differs from the current APN, the former APN must be listed after the current one on the rescission.

EXAMPLE: APN 025-010-07, formerly 025-010-03

5413. NAME OF THE COUNTY
The name of the county is typed in the blank space preceding the word "County" (e.g., "Yuba" or "San Francisco City and").

5414. CERTIFICATE OF REDEMPTION NUMBER
The certificate of redemption number listed on the rescission should be the number assigned to the certificate of redemption when the property was redeemed (form SCO 5-08).

5415. DATE OF REDEMPTION
The date of redemption on the rescission should be the date on which the property was redeemed, as shown on the redemption certificate.

5416. NAME OF THE ASSESSEE
The rescission of the notice of power to sell must show the name of the assessee as it was shown on the recorded Notice of Power to Sell Tax-Defaulted Property (form SCO 5-08).

5417. RECORDING DATE
The recording date shown on the rescission should be the date on which the Notice of Power to Sell Tax-Defaulted Property was recorded (form SCO 5-08).

5418. INSTRUMENT NUMBER, VOLUME AND PAGE
The recording data (i.e., instrument number, recorder's volume and page) must be exactly the same on the rescission form as the information shown on the recorded Notice of Power to Sell Tax-Defaulted Property. An error could cause the wrong notice to be rescinded. Both the instrument number (recorder's series number) and the volume and page (or book and page) of the recorded notice must be shown. If the county recorder does not use both systems when indexing the documents, the system customarily used should be shown (form SCO 5-08).

5419. SIGNATURE AND ACKNOWLEDGMENT
The rescission must be signed by the tax collector or an authorized deputy (SCO 5-08" RedDotInternalUrl="http://<a href="/Files-ARD-Tax-Info/Tax-Collector-Ref-Man/sco5-08.pdf">SCO 5-08</a>">M-7130 et seq.) and acknowledged by the county clerk, the notary public or another county official, pursuant to Civil Code section 1181 (Rev. & Tax. Code §168.5). Instructions for completing the signature and acknowledgment portion of the rescission are the same as for completing the recorded Notice of Power to Sell Tax-Defaulted Property (M-7130 et seq.; form SCO 5-08).