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7130-7135 Preparation of the Recorded Notice: Execution Requirements

7130. SIGNATURE OF TAX COLLECTOR
Whenever a notice is required by law to be recorded, it must be signed by the person giving the notice or by his/her agent (Gov. Code §§27201, 27289) (forms SCO 7-01.1-7-01.3). The tax collector may physically sign each recorded Notice of Power to Sell, or he/she may use a facsimile signature if an original signature is on file with the Secretary of State (Rev. & Tax. Code §168).

The county's official seal must be affixed to the notice (usually on the tax collector's signature).

7131. DEPUTY TAX COLLECTOR - TAX COLLECTOR UNAVAILABLE OR OFFICE VACANT
The notice may be signed by the deputy tax collector if:

1) The tax collector is unable to sign due to absence or physical disability; or

2) The office of the tax collector becomes vacant and a successor or acting tax collector has not been named (Gov. Code §§24100, 24105).

In this case, the notice should be executed in the following manner:

_________________________________COUNTY TAX COLLECTOR

By ______________________________

Deputy Tax Collector

7132. DATE
The date on which the instrument is signed by the tax collector is entered under the words, "Executed On" (forms SCO 7-01.1-7-01.3). The date of acknowledgment of the signature by the county clerk, notary public or other county official, pursuant to Civil Code section 1181, can be the same as or later than the date on which the document is executed (Rev. & Tax. Code §168.5) (Grant v. Oliver (1891) 27 P. 596, 91 C. 158). See annotations to Civil Code section 1188.

The date is left blank if so desired by the county clerk.

7133. NAME OF TAX COLLECTOR
The name of the tax collector must be entered immediately after the date, in the acknowledgment (forms SCO 7-01.1-7-01.3).

7134. ACKNOWLEDGMENT OF TAX COLLECTOR'S SIGNATURE
The acknowledgment is made by the county clerk, notary public or other county official, pursuant to Civil Code §1181, without charge (Rev. & Tax. Code §§168.5 and 3691.1). A deputy tax collector who is also a deputy county clerk may acknowledge the tax collector's signature (Markowitz v. Carpenter, 94 Cal. App. 2d 667; Bell v. Towns, 95 Cal. App. 2d 398; (Gov. Code §§1194, 24000, 24057); forms SCO 7-01.1-7-01.3).

7135. ACKNOWLEDGMENT FORMAT
A certificate of acknowledgment required in any document or form referred to in this manual shall be in substantially the following form (Civ. Code §1189).

State of California

_______________________ County Executed on ____________________By ________________________

Tax Collector

On_____________________________ , before me, __________(here insert name & title of the officer)_____________, personally appeared_______________________, who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity on whose behalf the person(s) acted, executed the instrument.

I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my hand and official seal.

__________________________________________
County Clerk and Ex-Officio Clerk or Notary Public