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8120-8129 Public Auction: Property Not Eligible for Sale – Existing Conditions

8120. INDEFINITE DESCRIPTION
Offering improperly described property for sale jeopardizes the insurability of tax titles.  Courts have held that:  "... if a conveyance itself does not furnish the means by which a description may be made sufficiently definite and certain to locate the land readily, the conveyance is void" (Saterstrom v. Glick Brothers Sash, Door, and Mill Company (1931) 118 Cal. 379, 381 [5 P. 2d 21, 22]).

Indefinite descriptions ordinarily take one of the following forms:

1) Reference is made to acreage without specifying its boundaries.  For example, "THE SOUTHERLY 27 ACRES OF THE NW QUARTER" creates probable lines but may lead to conflict over boundaries.

2) Only assessor's parcel numbers are provided as legal descriptions.  Without a complete legal description, the State Controller is unable to authorize sale of the parcel or verify its patent status (M-7120). 

3) The description is dependent upon another description that does not include recording data of the parcel used as a reference.  For example, "BOUNDED ON THE N BY THE LAND OF A. B. JONES" and "BEGINNING AT THE NW CORNER OF THE LAND OF A. B. JONES" are both insufficient descriptions.  The recording data (date, instrument number, or volume and page) of Jones' property must be included.

4) Property is described by metes and bounds without a preamble establishing a basic reference.  Each metes and bounds description must include the township, range, and section of the principal meridian area or the name of a valid Spanish or Mexican land grant.

5) A lot shown on an official recorded map provides no reference to the map.  The proper form of reference is as follows:

LOT _____, BLOCK _____, GREENWOOD OAKS UNIT NO. ____, AS PER MAP, RECORDED IN BOOK _____ OF MAPS, PAGE _____, OF RECORDS OF ______________ COUNTY, STATE OF CALIFORNIA.

8121. PUBLIC OR UNPATENTED LAND
Properties belonging to public agencies should not be sold (Rev. & Tax. Code §202; Const., Art. XIII, §3).

Unpatented land is not subject to taxation and, therefore, should not be sold.  On request, the State Controller's Bureau of Local Government Policy and Reporting will check the patent records of the federal land office and the State Lands Commission for information when title is in question.

8122. PROPERTY OWNED BY A PUBLIC UTILITY
Property owned by a public utility cannot be sold at a public auction without the permission of the Public Utilities Commission (Pub. Util. Code §851).  See Public Utilities Code sections 201-243 for the definition of a public utility.  See also M-6115.

8123. BANKRUPTCY
When the tax collector is notified in writing by the court or by receipt of a copy of the filed petition for bankruptcy, the property must be withdrawn from the sale.  The automatic stay provisions of sections 362 of the U.S. Bankruptcy Abuse and Consumer Protection Act of 2005 prohibit sale of the property.  An exception to this is when the bankruptcy trustee grants relief from the automatic stay.  The tax collector should consult the county counsel before taking further action to collect the delinquent taxes, costs, penalties, and fees (M-1230 and M-8134).  See Chapter 11000.

8124. ASSESSEE DEEMED NOT RESPONSIBLE FOR OWN AFFAIRS
If the individual in question is responsible for his/her affairs, the tax collector may proceed with the advertising and sale.  If a conservator or guardian has been appointed on the assessee’s behalf, the appointed party must be notified before the parcel is included in the sale.

8125. SERVICEMEMBERS' CIVIL RELIEF ACT
United States Code, Title 50, App., sections 501 and 585 (see especially Section 500) affords protection to a person in the military service from the loss of his/her real property through enforcement of the collection of taxes when such property is owned and occupied by his/her dependents or employees as a dwelling or for professional, business, or agricultural purposes.  If the real property is subject to the tax collector's power of sale, the enforcement action may be commenced only by court permission, upon application of the tax collector.

The servicemember's exemption extends for a period not exceeding six months after termination of service.  Also, when computing the tax default time period, the period of military service shall not be included in the calculations, pursuant to section 205 of the United State Code.

8126. NATIVE AMERICAN LAND
If a trust patent has been issued or reissued on Native American allotment land, the land may not be sold at a tax sale.

The tax collector should contact the State Controller's Office, at (916) 323-2352 for clarification on questions of title.

8127. CALIFORNIA VETERANS' LAND 
If taxes become delinquent on a CalVet property, the tax collector should contact the Department of Veterans Affairs, State of California, 1227 "O" Street, Sacramento, California, 95814; or telephone at: 1 (800) 952-5626; or internet site at:  www.cdva.ca.gov, and inform the department of the delinquency. The department may pay the taxes to prevent the property from becoming tax-defaulted or subject to the tax collector's power of sale.

8128. CONTAMINATED PROPERTIES ON SUPERFUND CLEANUP LIST 
If it becomes known that certain properties are contaminated with toxic materials and are on the Superfund cleanup list maintained by the California Department of Toxic Substances Control, those parcels should be withdrawn from the sale list.  Superfund list information can be obtained from the Federal Environmental Protection Agency by calling the Department of Toxic Substances Control, Site Mitigation Program, at (916) 323-3577, or from the Federal EPA internet site at:  www.epa.gov/region9/superfund/superfundsites.html.

8129. ESCHEATED PROPERTY OR UNPROBATED PROPERTY
Any property that has escheated to the State or on which probate has not been started must be withdrawn from the sale.  If probate has not been started, the county's public administrator should be notified.  He/she must immediately initiate probate proceedings (Rev. & Tax. Code §4986.6).

If it is discovered, prior to the tax sale, by delivery of a certified death certificate to the tax collector, that the assessee is deceased, an inquiry should be made of the clerk of the superior court as to whether probate proceedings have been initiated.  If no evidence of probate is found, the property should be withdrawn from the sale and referred to the public administrator.

If the public administrator determines that the value of the estate will not cover the taxes, secured liens, and the probate costs, he/she must notify the tax collector, who may then proceed with a sale (Rev. & Tax. Code §4986.6).