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8110-8112 Public Auction: Property Eligible for Sale

8110. GENERAL PROVISIONS
Property that has been tax-defaulted for five or more years and is subject to the tax collector's power to sell may be sold. See M-7000 for exceptions... All or any portion of a property may be offered for sale, without regard to its boundaries when it became subject to sale (Rev. & Tax. Code §3691).

8111. PARCEL PORTIONS/DIVISIONS
The property covered by a single Notice of Power to Sell Tax-Defaulted Property may be split and one or more portions offered for sale (Rev. & Tax. Code §3691).

NOTE: The tax collector is not subject to the provisions of the Subdivision Map Act (Gov. Code §§66410 et seq.) when selling property at a tax sale. Additionally, the purchaser is entitled to a certificate of compliance (Gov. Code §66499.35) for any portion of the property purchased at a tax sale (Attorney General Opinion 11-9-81).

8112. PARCEL GROUPING/COMBINATIONS
The tax collector may sell two or more sale properties as a single unit (Rev. & Tax. Code §3691). When properties are grouped, there should be one minimum price for the entire group (no individual lot prices). Only bids for the entire group should be accepted. The grouped parcels should be contiguous.

Grouping is used at the discretion of the tax collector and is done in order to serve the best interests of the general public and the county. It is particularly useful in selling improperly subdivided land, and it often provides savings in advertising costs.