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7110-7116 Preparation of the Recorded Notice: Form Instructions

7110. DATE OF TAX-DEFAULT
This is the date of the original, valid tax-default (form SCO 7-01.1 - 7-01.3).

7111. AMOUNT OF TAX-DEFAULT
This is the total amount of taxes, assessments, penalties and costs that was unpaid at the close of business on the last business day of June preceding the declaration of default at 12:01 am on July 1.

This total amount must be published in the Notice of Power to Sell Tax-Defaulted Property unless, between the time of publication and the time of recording of the notice, there has been a partial cancellation, a partial redemption, or a correction referred to in Revenue and Taxation Code sections 4831.5 and 4876.5 (form SCO 7-01.1 - 7-01.3). In these cases, the tax-defaulted amount shown on the notice must be adjusted accordingly (Rev. & Tax. Code §3691.2(d)). It is not to be confused with the "redemption amount" (M-5102).

7112. FISCAL YEAR
This is the fiscal year for which the taxes, assessments, penalties and costs were unpaid at the close of business on the last business day of the fiscal year and for which the property was originally tax-defaulted (forms SCO 7-01.1 - 7-01.3).

7113. DEFAULT NUMBER
The default number that must be used is the number that was:

1) Assigned when the property was originally tax-defaulted;

2) Used when the property was tax-defaulted in accordance with the procedure set forth in M-9332 and M-9333 (M-6120); or

3) Adopted for use in the Addenda to Published Delinquent List by those counties preparing their lists by the use of electronic data processing equipment (M-6120 and M-9333).

See forms SCO 7-01.1 - 7-01.3.

7114. NAME OF COUNTY
The name of the county is typed in the blank space preceding the word "county" (e.g., "Yuba", "San Francisco City and") (forms SCO 7-01.1 - 7-01.3).

7115. NAME OF THE LAST ASSESSEE
Enter the name of the most current assessee(s) as shown on the assessor's records (forms SCO 7-01.1 - 7-01.3).