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8410-8416 Deed to Purchaser: Forms and Contents

8410. FORM
The Tax Deed to Purchaser of Tax-Defaulted Property, form SCO 8-19, is prescribed by the State Controller. The deed is used to convey tax-defaulted property that is subject to sale under Chapter 7 sales (public auctions and sealed bid sales) and Chapter 8 sales (agreements with public agencies or nonprofit organizations). The form is designed to facilitate typing or computer printing, with most information entered on the right side of the form.

8411. CONTENTS – CHAPTER 7 SALES
The following information is to be entered on the deed to the purchaser. Each paragraph of this text correlates with an entry on form SCO 8-19.

1) Fiscal Year - The fiscal year of delinquency for which the property was tax-defaulted (i.e., 1980-81).

2) Default Number - The number shown on the recorded Notice of Power to Sell Tax-Defaulted Property (M-7113).

3) Name of County - The name of the county is entered in the blank space preceding the word "county" (e.g., "Alpine;" "San Francisco City and").

4) Name of Purchaser - This may include the manner in which the purchaser wishes to have the property vested (e.g., joint tenants, undivided interest, etc.) (M-8182). 

5) Type of Sale - Enter either "at a public auction held" or "at a sealed bid sale held."

6) Date of Sale - Enter the date the property was sold at auction or, if sold by sealed bid, the date the bids were opened.

7) Chapter 7 - Enter the number 7.

8) Amount Paid - This is the amount bid at the sale by the purchaser. It does not include any additional amounts the purchaser must pay for documentary transfer taxes. 

9) Taxing Agencies Objecting - Enter the name of any taxing agency that has formally objected to the sale. If there are none, enter the word "No" in the short space preceding the words "taxing agency."

See form SCO 8-19.

10) Name of Last Assessee – Enter the name of the most recent owner shown on the assessor's records.

11) Assessor's Parcel Number - This is the current parcel number. If it has changed since the property was tax-defaulted, enter "formerly no." and the previous number beneath the current number. 

12) Description - The description must be the legal description shown on the recorded Notice of Power to Sell Tax-Defaulted Property, unless the sale is for a portion of the original description (M-7120, M-9435 et seq. and M-9523 et seq.). A parcel number may be included but is insufficient by itself unless the assessor's maps are officially recorded (Rev. & Tax. Code §327).

CAUTION: If only a portion of the interest in the property was subject to sale, such as "surface rights only," "mineral rights only," or "timber rights only," the description on the deed to the purchaser must describe only that portion of the interest.

See form SCO 8-19.

8412. CONTENTS - CHAPTER 8 SALES
The following information is to be filled in on the deed issued to purchasers in Chapter 8 sales. Each paragraph of this text correlates with an entry on form SCO 8-19.

1) Fiscal Year - See M-8411(1).

2) Default Number - See M-8411(2).

3) Name of County - See M-8411(3).

4) Name of Purchaser - See M-8411(4).

5) Type of Sale - Enter "by an agreement effective." 

6) Date of Sale - Enter the date the agreement became effective (M-8370).

7) Chapter 8 - Enter the number 8.

8) Amount Paid - This is the amount paid by the purchasing agency, as shown on Exhibit A (form SCO 8-14) of the Chapter 8 agreement (forms SCO 8-13 or SCO 8-15).

9) Taxing Agencies Objecting - Under Chapter 8, taxing agencies are not authorized to object to the sale of tax-defaulted property to another agency. Accordingly, enter the word "No" in the short space preceding the words "taxing agency objected to the sale."

10) Name of Last Assessee – Enter the name of the most recent owner shown on the assessor's records.

11) Parcel Number - See M-8411(11).

12) Description - See M-8411(12), including the Caution section.

See form SCO 8-19.

8413. SPECIAL PROVISIONS FOR CHAPTER 8 DEEDS
The deed shall specify "...any condition deemed necessary to effect compliance with the agreement including, but not limited to, a condition that the real property be used by the taxing agency or nonprofit organization for the public use specified in the agreement" (Rev. & Tax. Code §3805). No special conditions may be imposed in the deed unless they are also contained in the agreement with the purchasing agency. In the case of a Chapter 8 purchase by a nonprofit organization, the special conditions shown in form SCO 8-15, Agreement to Purchase Tax-Defaulted Land, must be included in the agreement and be carried into the deed following the legal description of the property (Rev. & Tax. Code §3791.4). 

8414. SIGNATURE AND ACKNOWLEDGMENT
See M-1061 and M-7130 et seq.

8415. RECORDATION AND FEE, TRANSFER TAX
Upon execution and after payment of any negotiable paper (Rev. & Tax. Code §3452), the tax collector must record the deed and send a duplicate or a conformed copy containing the county recording data, i.e., date, book, page, and series number, to the State Controller (Rev. & Tax. Code §3708). The recording fees must be paid from proceeds of the sale (Rev. & Tax. Code §3708.1; Gov. Code §27361). The transfer tax collected at the sale must be paid to the county recorder at the time of recordation (Rev. & Tax. Code §11933). A preliminary change of ownership statement need not be filed (Rev. & Tax. Code §480.3).

NOTE: Some cities throughout the state collect a transfer tax on real property for which the purchaser is billed by the city after the recordation of the tax deed to the purchaser.

8416. EFFECT OF RECORDATION DATE
The date of recordation of the deed is important because it establishes when delivery occurs (Rev. & Tax. Code §3708.1) and the time and date when title is conveyed to the purchaser.