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5440-5450 Notice of Power to Sell: Partial Rescission - Form Instructions

5440. FISCAL YEAR
The fiscal year shown on the recorded Notice of Power to Sell should be used (form SCO 5-09). See M-5410 for a discussion of the fiscal year.

5441. DEFAULT NUMBER
The default number should be that shown on the recorded notice of power to sell (form SCO 5-09). For a discussion of the default number as shown on the notice of power to sell, see M-7113. To clarify that only a portion of the property subject to sale is being released, the notation "(portion)" following the default number in the partial rescission should be made.

EXAMPLE: Default No. 123-456-78 (portion).

5442. ASSESSOR'S PARCEL NUMBER
The current assessor's parcel number (APN) should be shown on the partial rescission (form SCO 5-09). If the APN on the recorded notice differs from the current APN, the former APN should be listed after the current APN on the partial rescission.

EXAMPLE: APN 025-010-07, formerly 025-010-02

5443. NAME OF THE COUNTY
The name of the county is typed in the blank spaces preceding the word "County" (form SCO 5-09).

5444. CERTIFICATE OF REDEMPTION NUMBER
The certificate of redemption number listed on the partial rescission should be the number assigned to the certificate of redemption when the property was redeemed (form SCO 5-09).

5445. DATE OF REDEMPTION
The date of redemption on the partial rescission should be the date on which the property was redeemed, as shown on the redemption certificate (form SCO 5-09).

5446. NAME OF THE ASSESSEE
The partial 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 5-09).

5447. RECORDING DATE
The recording date shown on the partial rescission should be the date on which the notice of power to sell was recorded (form SCO 5-09).

5448. INSTRUMENT NUMBER, VOLUME AND PAGE
The recording data (i.e., instrument number, recorder's volume and page) must be exactly the same on the partial rescission form as the information shown on the recorded Notice of Power to Sell Tax-Defaulted Property (form SCO 5-09). An error could cause the wrong notice of power to sell to be rescinded. Both the instrument number (recorder's series number) and the volume and page (or book and page) of the recorded notice of power to sell must be shown. If the county recorder does not use both systems when indexing the documents, show the system customarily used.

5449. DESCRIPTION OF THE PROPERTY
The description of the property being redeemed must be included on the partial rescission (form SCO 5-09). The description of the property being released should be taken directly from the recorded document (deed, deed of trust, sales contract, etc.) that created the segregation (M-5130 and M-5140), or a copy of the document may be attached to the partial rescission as an "Exhibit A."

5450. SIGNATURE AND ACKNOWLEDGMENT
The partial rescission must be signed by the tax collector or an authorized deputy (M-7130 et seq.) and acknowledged by the county clerk, the notary public or another county official, pursuant to Civil Code §1181 (Rev. & Tax. Code §168.5) (form SCO 5-09). 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.).