8100-8104 Public Auction: General Information

8100. ELIGIBLE PURCHASERS
Tax-defaulted property that is subject to the tax collector's power of sale (Chapter 7000) may be sold to any person or entity at a public auction (Rev. & Tax. Code §3691). The only exception to eligible purchasers is the tax collector who conducts the sale or his/her employees (Gov. Code §1090).

8101. PURPOSE OF SALES
The purpose for tax sales is to collect the unpaid taxes. Offering property for sale achieves this, either by collecting the unpaid taxes from the proceeds of the sale or by motivating the assessee to redeem to avoid losing their property.

The purpose for tax sales is to collect the unpaid taxes. Offering property for sale achieves this, either by collecting the unpaid taxes from the proceeds of the sale or by motivating the assessee to redeem to avoid losing their property.

8102. FREQUENCY OF SALES
The law requires a sale to be held at least once every four years. It is preferable to hold sales at least once a year, if the number of parcels justifies an annual sale, because regularly scheduled sales can often motivate redemption. Note: If no bids are received on a particular property, the property need not be offered again for as long as six years (Rev. & Tax. Code §3692(a)).

The law requires a sale to be held at least once every four years. It is preferable to hold sales at least once a year, if the number of parcels justifies an annual sale, because regularly scheduled sales can often motivate redemption. Note: If no bids are received on a particular property, the property need not be offered again for as long as six years (Rev. & Tax. Code §3692(a)).

8103. LOCATION OF SALE

FOR IN-PERSON AUCTIONS: The tax collector may hold a public auction sale at any appropriately advertised location within the county. The Revenue and Taxation Code contains no limitations or restrictions as to location (Attorney General Letter 6-26-47).

In some instances, public auction sales held in the community where the property is located may be effective.

FOR INTERNET AUCTIONS: The tax collector may hold a public auction via the Internet or other electronic means and must advertise the electronic address of the intended sale. The instructions for submitting bids shall be posted on the site.

The tax collector may make computer workstations available to the public and must advertise that fact, with the location of the workstations, in the Notice of Public Auction (Rev. & Tax. Code §3704).  

8104. ELIGIBLE PURCHASERS
Any person or entity, including cities, taxing agencies, revenue districts, and the State, may purchase property at a public auction (Rev. & Tax. Code §§3691, 3705). The only exception to eligible purchasers is the tax collector who conducts the sale or his/her employees (Gov. Code §1090).

The tax collector may prohibit a bidder from bidding at a sale for five years if he/she has voided a previous sale due to a failure to consummate the purchase (Rev. & Tax. Code §3456).