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9430-9439 Notice of Impending Power to Sell: Publication Format and Contents

9430. PUBLICATION FORMAT
The order, or sequence, of the publication format is as follows:

1) The notice or preamble (M-9431);

2) If the properties listed in the Notice of Impending Power to Sell Tax-Defaulted Property are described by assessor's parcel numbers, an explanation of the numbering system, similar to the one contained in M-9436, immediately following the preamble; and,

3) The detailed listing of the properties that will become subject to the tax collector's power of sale (M-9434 et seq.).

9431. GENERAL REQUIREMENTS
The Notice of Impending Power to Sell Tax-Defaulted Property shall be published in the form of a notice, as illustrated in Figure 9.4.

As required by Revenue and Taxation Code section 3362, the published notice must contain:

1) The date of the notice;

2) a. The fact that, on July 1, five years or more will have elapsed since the property became tax-defaulted; or,

    b. The fact that, on July 1, three years or more will have elapsed since nonresidential commercial property became tax-defaulted, and the county has not passed a resolution to opt out of the three-year power to sell provisions; or,

    c. The fact that, on July 1, three years or more have elapsed since the property became tax-defaulted and a qualified request has been made to purchase the property to provide housing or services directly related to low-income persons.

3) The fact that, unless the property is redeemed or an installment plan of redemption is initiated before July 1, the property will be sold;

4) The fact that the power to sell for nonpayment of taxes arises if the property remains tax-defaulted at 12:01 a.m. on July 1;

5) The fact that, if the property is sold for nonpayment of taxes, the right of redemption will terminate;

6) The fact that the tax collector will furnish all information concerning redemption; 

7) The fiscal year for which the defaulted taxes were levied;

8) The assessor's parcel number, with the assessments numbered in ascending numerical order;

9) The amount of taxes necessary to redeem the property as of the date specified in the publication opposite the description of the property;

10) The name of the assessee on the current roll; and,

11) The street address of the property, if any, shown on the county assessment records.

Figure 9.4 is the recommended format for the published notice required by Revenue and Taxation Code section 3362.

9432. PROPERTIES INCLUDED IN THE NOTICE
Properties that may become subject to the tax collector's power to sell and that must be included in the published Notice of Impending Power to Sell Tax-Defaulted Property are as follows:

1) All unpaid, or "open," assessments appearing in the delinquent roll or abstract that were tax-defaulted for five or more years (Rev. & Tax. Code §3361), except any on which an installment plan of redemption is in effect (Rev. & Tax. Code § 4218);

2) All properties that were tax-defaulted in the fifth, or earlier, preceding calendar year and on which an installment plan of redemption has now defaulted (Rev. & Tax. Code §4222);

3) All nonresidential commercial properties that were tax-defaulted for three or more years and the county has not passed a resolution opting out of the three-year power to sell provisions; 

4) All properties that are tax-defaulted for three or more years and a qualified request has been made by a city, county, city and county, or nonprofit organization to offer that property at the next scheduled public auction and that the property will provide housing or services directly related to low-income persons;

5) All properties previously eligible but inadvertently omitted from previous notices of properties subject to the tax collector's power of sale; this includes properties discovered during the preparation of an abstract that have not previously become subject to the tax collector's power of sale and are not in the "conclusively presumed paid" category under Revenue Taxation Code section 2195 (the "30-year law") (M-1040 - M-1042);

6) All properties that require re-advertising due to an error in a prior published Notice of Power to Sell Tax-Defaulted Property; and, 

7) All properties that were on an installment plan of redemption and defaulted, if the assessee will not reinstate the plan.

9433. THE DATE THE PROPERTY BECOMES SUBJECT TO POWER TO SELL

The published Notice of Impending Power to Sell Tax-Defaulted Property must show that, if the property remains tax-defaulted at 12:01 a.m. on July 1, it will become subject to sale. The date and time must not be less than 21 days after publication of the notice (Rev. & Tax. Code §3362(b) & (d)).

9434. ITEM AND DEFAULT NUMBERS
Properties listed in the notice should be numbered in ascending order within each year (Rev. & Tax. Code §3362(g) & (h)), as shown in EXAMPLE 1.  If the default number (assessment number or parcel number) is not in ascending order, each item in the notice must be numbered, starting with "1" and continuing consecutively to the end of the list. The default number should be used along with the ascending number.

EXAMPLE 1:

PROPERTY TAX-DEFAULTED IN THE YEAR 1983 FOR THE TAXES, ASSESSMENTS, AND OTHER CHARGES OF THE FISCAL YEAR 1982-83

(1) Default No. 123, The North 18' of Lot 35 Tr. 98745, $106.38, Mary Green and Larry Green, 241 S. Spring St., Los Angeles

(2) Default No. 134, The Wly 28' of Lot 42 Tr. 10345, $72.31, John Day and Joyce Day, 47865 W. Palm Way, Long Beach

PROPERTY TAX-DEFAULTED IN THE YEAR 1982 FOR THE TAXES, ASSESSMENTS, AND OTHER CHARGES OF THE FISCAL YEAR 1981-82

(3) Default No. 14, Lot 75 of Tr. 14251, $435.93, Joe Longhorn, 375 Main St., Northgate

(4) Default No. 39, South 1/2 of the West 1/2 of Section 48 of Rancho Domingo, $4,745.28, Pacific Land Co., 10787 Pacific Coast Hwy., Santa Monica

PROPERTY TAX-DEFAULTED IN THE YEAR 1981 FOR THE TAXES, ASSESSMENTS, AND OTHER CHARGES OF THE FISCAL YEAR 1980-81

(5) Default No. 28, Lot 421 of Tr. 948 EX Wly 35', $732.48, Mary Knight, 527 Landlock Dr., Pasadena

If parcel numbers are used as the default numbers but the parcel numbers are not in ascending numerical order on the assessment roll, the item number must be used as illustrated in EXAMPLE 2.

EXAMPLE 2:

PROPERTY TAX-DEFAULTED IN THE YEAR 1982 FOR THE TAXES, ASSESSMENTS, AND OTHER CHARGES OF THE FISCAL YEAR 1981-82

(1) 152-200-25, $452.76, Mike Post, 9275 Fig Tree Ln., Newport Beach

(2) 025-030-02, $845.28, Kathy White, 778 S. Alta Vista Dr., Orange

(3) 445-510-24, $224.55, Glenn Brown and Sue Brown, 9222 W. Sunset Way, Seal Beach

When the list of properties that will become subject to the power of sale is divided and published in more than one newspaper, item numbers should be assigned before the list has been divided. Item numbers assigned to each segment of the list must not be duplicated in any other newspaper; e.g., the Sierra Breeze would carry item numbers running consecutively from "1" to "17," and the Tahoe Daily Tribune would start with Item "18" and continue to the end.

9435. PARCEL NUMBER AS DESCRIPTION

If the property was described by assessor's parcel number when the property was published in the Property Tax Default (Delinquent) List, a parcel number is all that need be shown as a description in the published Notice of Impending Power to Sell Tax-Defaulted Property.

If the parcel number has been changed since the property was tax-defaulted, due to segregation, renumbering or a combination, both the new and the old number should be shown as follows (Rev. & Tax. Code §158).

1) For a segregation: Parcel ______ (new), portion of ______ (old)

2) If renumbered: Parcel ______ (new), formerly ______(old)

3) If combined and former parcels are delinquent: Parcel ______ (new), formerly ______ (old) and ______ (old)

9436. EXPLANATION OF PARCEL NUMBERING SYSTEM

If the assessor's parcel number is used to describe the property in the publication, an explanation of the parcel numbering system should appear between the preamble and the property listing (Figure 9.4). However, this explanation is not required in the publication if it is available for the public to view at the tax collector's office.

 

9437. AMOUNT TO REDEEM

The redemption amount for the property as of the date of the publication must appear in the notice opposite the description of the property (Rev. & Tax. Code §3362(i)).

If there has been a partial redemption, a cancellation, or a correction of the amount for which the property was tax-defaulted, the remaining balance should be shown.

9438. ASSESSEE'S NAME

The published Notice of Impending Power to Sell Tax-Defaulted Property must show the name of the most current assessee as shown on the current roll (Rev. & Tax. Code §3362(j)). "Current roll" means the roll containing the property on which current taxes are a lien (Rev. & Tax. Code §125). Refer to Figure 9.4 illustrating the assessee's name in the published notice.

9439. STREET ADDRESS

The Notice of Impending Power to Sell Tax-Defaulted Property must show the street address of each property that may become subject to sale, if an address is available in the county assessment records (Rev. & Tax. Code §3362(k)). If the assessment records contain no property address, none need be shown. Refer to Figure 9.4 for an illustration of how to show the street address in the Notice of Impending Power to Sell Tax-Defaulted Property.