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7120-7124 Preparation of the Recorded Notice: Description Requirements

7120. FURNISHED BY ASSESSOR
When tax-defaulted property is subject to sale, the assessor shall furnish the tax collector with a metes and bounds or lot-block-tract description of the property by June 15 of the year in which the property is to become subject to the power of sale (Rev. & Tax. Code §3691.3) (forms SCO 7-01.1-7-01.3).

Unless descriptions can be obtained from computer files, the assessor should be provided with a list of the properties that will be subject to sale well in advance of June 15, so there is sufficient time to prepare the descriptions.

7121. ASSESSOR'S PARCEL NUMBER
When property is described only by the assessor's parcel number in the published Notice of Impending Power to Sell Tax-Defaulted Property and the parcel number has been changed since the property was tax-defaulted, the recorded notice must reflect both the old and the new numbers.

The recorded notice must contain a legal description in addition to the parcel number. A full legal description is obtained from the assessor. Without such full identification, the recorded notice is not valid.

7122. UNDIVIDED INTEREST
When an undivided interest in property is subject to sale, the description in the recorded Notice of Power to Sell Tax-Defaulted Property must reflect only the proportionate interest that is tax-defaulted, e.g.: "ONE-FOURTH INTEREST IN LOT 13, BLOCK 12, A.P.N. 22-333-44." For an explanation of an undivided interest, see M-6103.

7123. CITY PROPERTY
If property lies within the boundaries of a city, the legal word description on the recorded notice must contain the name of the city. The following are typical examples:

1) Lot 1 in Block 2 of Brookdale Subdivision in the City of Sacramento, or

2) Lot 10 of block bounded by "A" and "B" Streets and 5th and 6th Streets, City of Sacramento, as shown on the official map of said city and recorded in volume _________ of Maps, ________ at page ______ (Rev. & Tax. Code §324).

A metes and bounds description of land lying within a city should include the name of the city.

Any change in the status of jurisdictional boundaries between the date of the original delinquent assessment and the date the property became subject to sale could be shown as, "now within the City of ____________________," or "formerly within the City of _____________________."

7124. ABBREVIATIONS
Abbreviations may be used in the assessment, advertisement and sale of tax-defaulted property if they are used in accordance with Revenue and Taxation Code section 156.

An example of an acceptable abbreviated description of government surveyed land would be, "the NW 1/2 of the NE 1/4 of Section 28, Twp. 25 South, Rge. 24 East, M.D.B.&M." It would be unacceptable as "Sec. 28-25-24."