Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 7000 Notice of Power to Sell 7100-7102 Preparation of the Recorded Notice: General Information

7100-7102 Preparation of the Recorded Notice: General Information

7100. ACCURACY ESSENTIAL
The recorded Notice of Power to Sell Tax-Defaulted Property must be prepared accurately so that its validity is not affected. Each recorded notice should be proofread before it is recorded. The instructions in M-7110 - M-7135 should be followed carefully.

7101. NOTICE RECORDING REQUIREMENTS
A separate notice should be recorded for each parcel (Rev. & Tax. Code §3691.2).

7102. STANDARD NOTICE FORM
Form SCO 7-01.1 may be used for the standard notice form for property that is eligible for sale after five years of default or three years in the case of commercial, nonresidential property.

Form SCO 7-01.2 may be used for the standard notice form for property that is five years defaulted and the county has passed an ordinance pursuant to Revenue and Taxation Code section 3691.

Form SCO 7-01.3 may be used for the standard notice form for commercial property that is eligible for sale after three years of default or a request has been made by a qualified nonprofit organization.

NOTE: A county may pass a resolution to opt out of the three-year power to sell for commercial property.

A county may create its own forms as long as they contain all of the provisions required by Revenue and Taxation Code section 3691.2.