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9910-9916 Notice of Seizure and Sale: Publishing Criteria

9910. MANNER AND PERIOD OF PUBLICATION
Notice must be given at least one week before the sale by publication in a newspaper published in the county or by posting a notice in three public places (Rev. & Tax. Code §2957). It is recommended that the notice be published rather than posted. The posted notice should be used only if there is not a newspaper of general circulation in the judicial district.

9911. POSTING OF NOTICE
If public posting is used, a careful record must be maintained of the times, dates, and places of official posting and by whom the notices were posted. Form SCO 9-05 is the recommended form for keeping a record of the official posted notice.

Form SCO 9-06 is recommended for the actual posted notice. The courthouse bulletin board and other customary places in the county are suggested for the three required postings. An additional copy should be posted at the location of the property.

9912. PUBLISHING IN NEWSPAPER OF GENERAL CIRCULATION 
requires that, if an official notice is given, it must be published in a newspaper of general circulation within the county.

9913. COST OF PUBLICATION OR POSTED NOTICE
The cost of advertising the sale (publication or posted notice) is included in the cost of the sale. See M-2423 (Rev. & Tax. Code §2958).

9914. CONTENTS OF NOTICE
Each published or posted notice of sale should include:

1) The date, time, and place of the sale (Rev. & Tax. Code §2957);

2) The name of the assessee or owner;

3) The amount of the unpaid tax;

4) The total amount (including penalties and costs of seizure and sale) required to fully satisfy the county's claim; and

5) A description of the property offered for sale.

Because of the possibility that some seized property may be subject to a perfected lien filed in accordance with the provisions of the UCC relating to secured transactions (Uniform Com. Code §§9101-9508), precautions should be taken in making any statements or in wording the notice of sale in a way that could be construed to be untrue or misleading regarding the claim of the secured creditor.

It is advisable for the tax collector to check obvious sources of personal property liens to determine whether there is any equity in the seized property to apply to the costs of seizure and sale as well as to the delinquent taxes. Legal owners of boats, aircraft, or vehicles should be queried as to the amount of their unpaid balance. The following language is suggested as part of the published or posted notice of sale:

"The title to the property being sold by the tax collector, as well as the right to possession, may be subject to the rights of any prior lienholders of record."

Form SCO 9-06 is the recommended format when posting a notice. Figure 9.9 is the recommended format example for publishing a notice.

9915. EXTENDED SALE
For sales that may extend beyond one day, the notice should carry the following statement:

". . . commencing on (date) and continuing from day to day thereafter as necessary."

9916. NOTICE TO INTERESTED PARTIES
It is recommended that a notice of the pending sale be mailed to firms or businesses dealing in, or having use of, the particular type of seized property.