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9620-9624 Notice of Sealed Bid Sale: Publication Format and Contents

9620. GENERAL REQUIREMENTS
The Notice of Sealed Bid Sale shall be published in the form of a notice, as required by Revenue and Taxation Code section 3704.

The notice shall state:

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) A description of the property to be sold;

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

4) The minimum acceptable bid of the property to be sold (M-9615); 

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 9.6 contains the information required for the publication of a sealed bid sale, as outlined in Revenue and Taxation Code section 3704.

9621. DESCRIPTION OF PROPERTY
The description for each parcel in the sale notice must be the same as the description used when the property became tax-defaulted. An exception is made 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 Sealed Bid Sale in the same manner.

9622. 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). It may be shown as a part of each description or as a group heading.

9623. PARCEL NUMBER AS A DESCRIPTION
If a 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 Sealed Bid Sale.

If the parcel number has been changed since the property became tax-defaulted, due to segregation, renumbering, or a combination, both the new and the old number(s) should be shown, 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)

9624. 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 one illustrated in M-9526 should be included and located beneath the notice or preamble (Figure 9.6).