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9720-9724 Notice of Purchase by Agreement: Publication Format and Contents

 

9720. GENERAL REQUIREMENTS
As required by Revenue and Taxation Code section 3797, the notice must state:

1) A description of the property, substantially as described in the agreement;

2) The name of the most current assessee of the property -- To ascertain the name, examine the assessment of the property on the last equalized roll on which it appears;

3) That an agreement for the sale of the property, for an option to purchase it, or for both sale and purchase option has been made between the county board of supervisors and the taxing agency or nonprofit organization named in the agreement and has been approved by the State Controller;

4) That a copy of the agreement is on file in the office of the clerk of the board of supervisors;

5) The date and time that the agreement will become effective; 

6) That, if the right to redeem the property has not already been terminated, the right of redemption will cease unless the property is redeemed before the agreement becomes effective;

7) That 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 received by the tax collector, under the agreement, that are in excess of the liens and costs required to be paid from the proceeds; and,

8) That, if excess proceeds result from the agreement, notice will be given to parties of interest, pursuant to law.

Figure 9.7a or 9.7b contains the information required for the publication of the notice of agreement (Rev. & Tax. Code §3797).

Figure 9.7a should be used in most cases. Figure 9.7b should be used if a county or the State is purchasing the property. In the first paragraph of Figure 9.7b, the words in parentheses should be used if a city is a party to the agreement.

9721. DESCRIPTION OF PROPERTY
The description for each parcel must be the same as the description used when the property became tax-defaulted. An exception occurs when a partial redemption or a cancellation has been made, in which case the remaining parcel must be 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 Agreement to Purchase in the same manner.

9722. 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.

9723. PARCEL NUMBER AS A DESCRIPTION
If the property was described by assessor's parcel number in the Delinquent Published List, the parcel number is all that is necessary as a description in the Notice of Agreement to Purchase.

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)

9724. 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 heading or preamble (Figure 9.7a or 9.7b).