Site Tools
Welcome to the State of California

7310-7315 Cancellation of the Notice: Conditions for Cause

7310. WHEN TAX DEFAULT IS CANCELLED
When the declaration of default on property that is subject to sale is cancelled, the notice based on such declaration of default must be canceled (Rev. & Tax. Code §4991, 4992(a)).

7311. NOTICE INVALID DUE TO ERROR
When the declaration of default is valid but the recorded Notice of Power to Sell Tax-Defaulted Property is invalid due to an error occurring after the declaration of default, the notice must be cancelled (Rev. & Tax. Code §4992(b)).

NOTE: The most common types of errors that may invalidate the notice are enumerated in M-7312 - M-7315.

7312. SUBSEQUENT NOTICE AFTER VALID NOTICE WAS GIVEN
When tax-defaulted property has validly become subject to sale, any subsequently recorded notice based on the same tax-default is void and must be cancelled.

7313. REDEEMED PROPERTY
If the property is redeemed or an installment plan of redemption is initiated before 5 p.m. on the last business day prior to the date when the tax collector obtains the power to sell the property, and such installment plan was in good standing at the time the property became subject to sale, the recorded notice is void (Rev. & Tax. Code §§3362(c), 4217, 4218).

7314. PUBLICATION ERRORS
Errors or omissions in the published Notice of Power to Sell Tax-Defaulted Property may result in the recorded notice being void if the error or omission renders the notice ineffectual or invalid (M-9416).

Errors in the published notice that may result in the recorded notice being void are:

1) An error in the tax-defaulted amount, and

2) Errors in the description of the property.

The types of errors that can occur in descriptions are too varied and numerous to mention. However, a good test of a description is to determine if it discloses the property's physical location to a reasonable person without confusing it with other property.

7315. FAILURE TO SEND NOTICE TO ASSESSEE
It is essential that notice of the tax collector's power to sell the property be given to the last assessee, in accordance with Revenue and Taxation Code section 3365. Failure to send the mailed notice may jeopardize the salability of the property at a tax sale. See M-7145 for the procedures of mailing notice to the last assessee.