Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 8000 Sale of Tax-Defaulted Property 8210-8211 Sealed Bid: Eligible Purchasers

8210-8211 Sealed Bid: Eligible Purchasers

8210. MISCELLANEOUS UNUSABLE PARCELS
Parcels rendered unusable by their size, location, or other condition may be offered under sealed bid to owners of contiguous parcels or to predominant easement or right-of-way easement holders. The tax collector shall require that the successful bidder request the assessor and the planning director to combine the unusable parcel with his/her own parcel as a condition of sale (Rev. & Tax. Code §3692(c)).

This offer remains in effect for 30 days or until notice is given through the published or posted notice of sale, whichever date is later (Rev. & Tax. Code §§3692(d), 3702). (See Form SCO 8-25.) The notice of sale shall indicate that any parcel remaining unsold may be re-offered within a 90-day period and that any new parties of interest shall be notified, in accordance with Revenue and Taxation Code section 3701 (Rev. & Tax. Code §3692(e)).

NOTE: A parcel may be rendered unusable because it is landlocked (no legal means of ingress or egress), too small to meet minimum local building code requirements for independent development, or for other reasons determined by the tax collector. A parcel qualifies for sealed bid sale if it cannot be independently developed without being combined with adjoining property.

Whenever the tax collector is in doubt as to the utility of a tax-defaulted property, guidance and advice may be sought from the county assessor, the planning director, or the county health department. For the purpose of a sealed bid sale, "contiguous" is defined as "sharing an edge or boundary," or "adjacent or adjoining."

8211. OIL, GAS, OR MINERAL RIGHTS
When a partial interest in oil, gas or mineral rights is to be sold, only owners having an interest in those rights may bid (Rev. & Tax. Code §3692(b)).

When a complete and undivided interest in oil, gas or mineral rights is to be sold, only the owner or owners of the property to which the rights are appurtenant may bid (Rev. & Tax. Code §3692(b)).