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9520-9526 Notice of Public Auction: Publication Format and Contents

9520. GENERAL REQUIREMENTS
The Notice of Public Auction Sale must be published in the form of a notice.  As required by Revenue and Taxation Code section 3704, the notice of intended sale must state all of the following:

1) The date, time, and location of the intended sale;

NOTE:  If it is the tax collector's intent to re-offer unsold parcels at a subsequent sale within 90 days, pursuant to (Rev. & Tax. Code §3692(e)), the time, date, and location of the new sale must also be included (see SCO Figure 9.5 for recommended language).

2) The assessor's parcel number of the property to be sold;

3) The name of the last assessee of the property;

4) The minimum acceptable bid for the property to be sold; 

5) That, if the property is not redeemed before the close of business on the last business day prior to the date of the sale, the right of redemption will cease;

6) That, If the property is sold, parties of interest, as defined in Revenue and Taxation Code section 4675, have the right to file a claim with the county for any proceeds from the sale that are in excess of the liens and costs required to be paid from the proceeds; and,

7) That, if excess proceeds result from the sale, notice will be given to parties of interest, pursuant to law;

Figure 9.5 is the recommended format for the Notice of Public Auction Sale required by Revenue and Taxation Code section 3704.

9521. NEGOTIABLE PAPER
The notice should state whether negotiable paper is to be accepted at the public auction sale (Rev. & Tax. Code §§3693, 3693.1). See Figure 9.5 as an example.

9522. LENGTH OF THE SALE
 If the tax collector anticipates a large sale that could run for more than one day, the following language should be added to the notice: "Commencing on ___(date)____ and continuing from day to day thereafter as necessary."

9523. DESCRIPTION OF PROPERTY
The description for each parcel must be the same as the description used when the property was tax-defaulted. The exception is where there has been a partial redemption or a cancellation, in which case the remaining parcel is described. In other words, if a parcel was described in the published delinquent list by a metes-and-bounds description, it must be published in the Notice of Public Auction Sale in the same manner.

9524. METES-AND-BOUNDS DESCRIPTION
If the property is described by a metes-and-bounds description and lies within a city, the name of the city must be included for proper identification of the property (M-7123).  The city name may be shown as a part of each description or as a group heading.

9525. PARCEL NUMBER AS A DESCRIPTION
If the property was described by the assessor's parcel number in the Delinquent Published List, the parcel number is all that is necessary as a description in the Notice of Public Auction Sale.

If the parcel number has been changed since the property became tax-defaulted, due to segregation, renumbering, or a combination, both the current and the former number should be listed, as follows (Rev. & Tax. Code §158; Attorney General Letter 1-18-74).

1) If segregated: 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)

Figure 9.5 is the recommended format for the Notice of Public Auction Sale required by Revenue and Taxation Code section 3704.

9526. EXPLANATION OF PARCEL NUMBERING SYSTEM
If the assessor's parcel number is used to describe the property in the publication, an explanation similar to the following should be included beneath the heading or preamble.

PARCEL NUMBERING SYSTEM EXPLANATION

The assessor's parcel number, when used to describe property in this list, refers to the assessor's map book, the map page, the block on the map, if applicable, and the individual parcel number on the map page or in the block. A parcel number code such as 48-523-132 is read in the following manner:

48 is the map book number, 523 refers to map page 52 and block 3 (if the "3" were a "0," that page would not contain a block), 13 is the parcel number; and 2 is a coded suffix to the parcel number denoting the interest held in parcel 13. The suffixes used in conjunction with the parcel number are as follows:

0--Surface and all mineral interests  2--Mineral interests only 
1--Surface less mineral interests  3--Multiple ownership interests 

 The maps referred to are available for inspection in the office of the assessor.

NOTE:  The parcel numbering explanation is an example only and may require changes to conform to a particular county's parcel numbering system.