Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 7000 Notice of Power to Sell 7200-7203 Correction of the Notice: General Information

7200-7203 Correction of the Notice: General Information

7200. AUTHORITY
If a notice contains a clerical error or a misstatement of fact (provided the publication of the Notice of Impending Power to Sell Tax-Defaulted Property was published correctly), an amended or corrected notice may be recorded. There is no time limit within which a corrected notice must be recorded (Rev. & Tax. Code §4839, Webster v. Somer, 159 Cal. 459).

An order from the board of supervisors is not required.

NOTE: It is not necessary to issue a corrected notice if the property has been redeemed and a Rescission of Notice of Power to Sell Tax-Defaulted Property has been, or is about to be, recorded.

7201. STANDARD FORM
Use forms SCO 7-01.1 through 7-01.3 for correcting the Notice of Power to Sell Tax-Defaulted Property. The corrected notice is filled out exactly as the original except for:

1) Items corrected;

2) Name of tax collector, if change has occurred; and,

3) Acknowledgment and recording information.

The acknowledgment date will, of course, differ from the original.

7202. SPECIAL CONTENTS
The notice should be clearly marked as a "corrected notice." It must show the volume and page on which the original notice was recorded, and it must state the reason for the correction. The name of the tax collector issuing the original notice should be included if it is not the name of the present incumbent.

7203. RECORDING REQUIREMENTS
The corrected notice must be recorded in the same manner as an original notice of power to sell (Rev. & Tax. Code §§158 and 3691.4). See M-7142 and M-7143.