Chapter 8000 Sale of Tax-Defaulted Property

County Tax Collectors' Reference Manual (2012) 
Chapter 8000 - Sale of Tax-Defaulted Property
TABLE OF CONTENTS

General Overview: General Information

• 8000. HISTORICAL BACKGROUND
• 8001. REVENUE AND TAXATION PROVISIONS
• 8002. OFFICERS AUTHORIZED TO SELL TAX DEFAULTED PROPERTY
• 8003. SALE SCHEDULING PROVISIONS

Public Auction: General Information

• 8100. ELIGIBLE PURCHASERS
• 8101. PURPOSE OF SALES
• 8102. FREQUENCY OF SALES
• 8103. LOCATION OF SALE
• 8104. ELIGIBLE PURCHASERS

Public Auction: Property Eligible for Sale

• 8110. GENERAL PROVISIONS
• 8111. PARCEL PORTIONS/DIVISIONS
• 8112. PARCEL GROUPING/COMBINATIONS

Public Auction: Property not Eligible for Sale – Existing Conditions

• 8120. INDEFINITE DESCRIPTION
• 8121. PUBLIC OR UNPATENTED LAND
• 8122. PROPERTY OWNED BY A PUBLIC UTILITY
• 8123. BANKRUPTCY
• 8124. ASSESSEE DEEMED NOT RESPONSIBLE FOR OWN AFFAIRS
• 8125. SERVICEMEMBERS' CIVIL RELIEF ACT
• 8126. NATIVE AMERICAN LAND
• 8127. CALIFORNIA VETERANS' LAND
• 8128. CONTAMINATED PROPERTIES ON SUPERFUND CLEANUP LIST
• 8129. ESCHEATED PROPERTY OR UNPROBATED PROPERTY

Public Auction: Property not Eligible for Sale – Other Disqualifying Factors

• 8130. ERROR INVALIDATING SALE
• 8131. OBJECTION BY PUBLIC AGENCY OR NONPROFIT ORGANIZATION
• 8132. OBJECTION TO SALE OF A PORTION OF PROPERTY
• 8133. REDEMPTION
• 8134. BANKRUPTCY PROCEEDINGS
• 8135. WITHDRAWAL OF PORTION
• 8136. INJUNCTION OR RESTRAINING ORDER TO STOP A TAX SALE
• 8137. WITHDRAWAL OF A PARCEL FOR ANY OTHER REASON

Public Auction: Authorization to Sell – Procedures and Requirements

• 8140. RECORD OF SALES
• 8141. RECOMMENDED TAX SALE FORMS
• 8142. ESTABLISHING MINIMUM SELLING PRICE
• 8143. ESTABLISHING MINIMUM SELLING PRICE -- WELFARE EXEMPTION
• 8144. PARCEL LIST DISTRIBUTION
• 8145. APPROVAL BY BOARD OF SUPERVISORS
• 8146. AUTHORIZATION BY STATE CONTROLLER
• 8147. NOTICE OF SALE TO THE STATE CONTROLLER

Public Auction: Notification of Sale – Procedures and Requirements

• 8150. OBTAINING NAMES AND ADDRESSES OF PARTIES OF INTEREST
• 8151. PARTIES-OF-INTEREST SEARCH
• 8152. NOTICE TO TAXING AGENCIES
• 8153. PUBLISHED NOTICE
• 8154. MAILING RECOMMENDATIONS
• 8155. NOTICE TO PARTIES OF INTEREST
• 8156. NOTICE OF SALE TO IRS
• 8157. PERSONAL CONTACT OF ASSESSEE BEFORE SALE

Public Auction: Post-Notification of Sale Circumstances

• 8160. OBJECTION TO SALE BY TAXING AGENCY
• 8161. CONSENT TO SALE BY TAXING AGENCY
• 8162. IRS REDEMPTION RIGHTS

Public Auction: Pre-Sale Considerations

• 8170. RULES OF PUBLIC AUCTION
• 8171. INFORMATION FOR PROSPECTIVE PURCHASERS
• 8172. QUESTIONS AND ANSWERS REGARDING CHAPTER 7 SALES
• 8173. TRUTH AND DISCLOSURE AT PUBLIC AUCTION
• 8174. RECEIPTS
• 8175. ASSISTANCE AT THE IN-PERSON AUCTION
• 8176. ABSENT BIDDERS
• 8177. REDEMPTIONS
• 8178. RECEIPT OF REDEMPTION PAYMENT

Public Auction: Recommended Sale Procedures

• 8180. ANNOUNCEMENTS
• 8181. AUCTION PROCEDURES – IN-PERSON AUCTION
• 8181.5 AUCTION PROCEDURES – INTERNET AUCTION
• 8182. RECEIPT
• 8183. DEFFERED PAYMENT OPTION
• 8184. CONTINUANCE OF SALE – IN-PERSON AUCTION
• 8185. NOTICE OF POSTPONEMENT OF THE DATE OF SALE
• 8186. 90-DAY RE-OFFER OPTION

Public Auction: Post-Sale Provisions and Requirements

• 8190. DEED TO THE PURCHASER
• 8191. REPORT TO TREASURER AND AUDITOR
• 8192. REPORT TO ASSESSOR
• 8193. REPORT TO STATE CONTROLLER
• 8194. DEPOSIT OF PROCEEDS
• 8195. MARKING ROLLS
• 8196. REDUCTION OF TAX CHARGE
• 8197. NOTICE OF EXCESS PROCEEDS TO PARTIES OF INTEREST
• 8198. FAILURE TO CONSUMMATE PURCHASE
• 8199. RETURNED CHECK

Sealed Bid: General Information

• 8200. PURPOSE OF SALES
• 8201. FREQUENCY OF SALES
• 8202. LOCATION OF SALE

Sealed Bid: Eligible Purchasers

• 8210. MISCELLANEOUS UNUSABLE PARCELS
• 8211. OIL, GAS, OR MINERAL RIGHTS

Sealed Bid: Property Eligible for Sale

• 8220. GENERAL PROVISIONS

Sealed Bid: Property Ineligible for Sale

• 8230. EXISTING PARCEL CONDITIONS
• 8231. OTHER DISQUALIFYING FACTORS

Sealed Bid: Authorization to Sell – Procedures and Requirements

• 8240. RECORD OF SALES
• 8241. MINIMUM SELLING PRICE
• 8242. RECOMMENDED TAX SALE FORMS
• 8243. PARCEL LIST DISTRIBUTION SCHEDULE
• 8244. APPROVAL BY BOARD OF SUPERVISORS
• 8245. AUTHORIZATION BY STATE CONTROLLER
• 8246. NOTICE OF SALE TO THE STATE CONTROLLER

Sealed Bid: Notification of Sale – Procedures and Requirements

• 8250. DETERMINATION OF ELIGIBLE BIDDERS
• 8251. OBTAINING NAMES AND ADDRESSES OF PARTIES OF INTEREST
• 8252. PARTIES OF INTEREST SEARCH
• 8253. NOTICE TO TAXING AGENCIES
• 8254. GENERAL PARAMETERS OF PUBLIC NOTICE
• 8255. MAILING RECOMMENDATIONS
• 8256. NOTICE TO PARTIES OF INTEREST
• 8257. NOTICE TO BIDDERS
• 8258. NOTICE OF SALE TO IRS

Sealed Bid: Post-Notification of Sale Circumstances

• 8260. OBJECTION TO SALE BY TAXING AGENCY
• 8261. CONSENT TO SALE BY TAXING AGENCY
• 8262. IRS REDEMPTION RIGHTS

Sealed Bid: Pre-Sale Considerations

• 8270. RECEIPTS FOR PROPERTY PURCHASED AT TAX SALE
• 8271. BIDDERS -- PRESENCE NOT REQUIRED
• 8272. REDEMPTIONS
• 8273. RECEIPT OF REDEMPTION PAYMENT

Sealed Bid: Recommended Sale Procedures

• 8280. PRELIMINARY ANNOUNCEMENT
• 8280.5 NOTICE OF POSTPONEMENT OF THE DATE OF SALE
• 8281. OPENING OF BIDS
• 8282. RECORD OF BIDS RECEIVED
• 8283. NOTICE TO UNSUCCESSFUL BIDDERS
• 8284. NOTICE TO SUCCESSFUL BIDDERS -- RECEIPT
• 8285. DEED TO PURCHASER

Sealed Bid: Post-Sale Provisions and Requirements

• 8290. REPORTS OF SALE
• 8291. REPORT TO TREASURER AND AUDITOR
• 8292. REPORT TO ASSESSOR
• 8293. REPORT TO STATE CONTROLLER
• 8294. DEPOSIT OF PROCEEDS
• 8295. MARKING ROLLS
• 8296. REDUCTION OF TAX CHARGE
• 8297. NOTICE OF EXCESS PROCEEDS TO PARTIES OF INTEREST
• 8298. FAILURE TO CONSUMMATE PURCHASE
• 8299. RETURNED CHECK

Sale by Agreement: General Information

• 8300. GENERAL PROVISIONS
• 8301. PURPOSE
• 8302. EFFECT
• 8303. PARCELS ELIGIBLE FOR PURCHASE

Sale by Agreement: Eligible Purchasing Entities

• 8310. TAXING AGENCIES
• 8311. TAXING AGENCY DEFINED
• 8312. REVENUE DISTRICTS
• 8313. REVENUE DISTRICT DEFINED
• 8314. REDEVELOPMENT AGENCIES
• 8315. JOINT AGENCY PURCHASE
• 8316. NONPROFIT ORGANIZATIONS – DEFINED

Sale by Agreement: Purchasing Application – Execution Requirements

• 8320. GENERAL INFORMATION
• 8321. WHEN PURCHASED BY A CITY
• 8322. WHEN PURCHASED BY A TAXING AGENCY
• 8323. WHEN PURCHASED BY A REVENUE DISTRICT
• 8324. WHEN PURCHASED BY A REDEVELOPMENT AGENCY
• 8325. WHEN PURCHASED BY THE STATE
• 8326. WHEN PURCHASED BY A COUNTY
• 8327. WHEN PURCHASED BY A NONPROFIT ORGANIZATION
• 8328. SIGNATORIES DESIGNATIONS
• 8329. FACSIMILE SIGNATURES

Sale by Agreement: Purchasing Application – Information Requirements

• 8330. GENERAL INFORMATION
• 8331. DATE OF AGREEMENT
• 8332. NAME OF COUNTY (AND CITY)
• 8333. PURCHASING AGENCY
• 8334. COST OF GIVING NOTICE
• 8335. PURCHASE PRICE
• 8336. DATE OF PAYMENT OF THE PURCHASE PRICE
• 8337. DISTRIBUTION OF PROCEEDS STATEMENT
• 8338. ADDITIONAL CONDITIONS TO THE AGREEMENT
• 8339. INTEREST OF OTHER TAXING AGENCIES IN THE PROPERTY

Sale by Agreement: Terms and Conditions 

• 8340. GENERAL PROVISIONS
• 8341. ENFORCEMENT OF TERMS
• 8342. PROVISION FOR RESALE
• 8343. DISTRIBUTION OF PROCEEDS AFTER THE RESALE
• 8344. DEDUCTION OF EXPENSES
• 8345. NONPROFIT PROVISIONS
• 8346. NONPROFIT APPLICATION
• 8347. NONPROFIT PROGRESS REVIEW
• 8348. FAILURE OF NONPROFIT TO COMPLETE AGREEMENT

Sale by Agreement: Authorization to Sell Requirements

• 8350. TAX COLLECTOR'S VERIFICATION
• 8351. COPIES TO STATE CONTROLLER
• 8352. STATE CONTROLLER APPROVAL
• 8353. STATE CONTROLLER DENIAL

Sale by Agreement: Notification Provisions and Requirements

• 8360. PUBLISHED NOTICE BY TAX COLLECTOR
• 8361. NOTICE TO PARTIES OF INTEREST
• 8362. PAYMENT OF COSTS
• 8363. RETURN OF MAILED NOTICE OF LAST ASSESSEE
• 8364. AFFIDAVIT OF NOTICE

Sale by Agreement: Consummation Provisions and Requirements

• 8370. EFFECTIVE DATE
• 8371. DEED TO PURCHASER
• 8372. SPECIAL DEED PROVISIONS
• 8373. EFFECT OF DEED

Sale by Agreement: Post-Sale Requirements

• 8380. REPORT OF SALE
• 8381. STATE FEE
• 8382. MARKING OF RECORDS

Sale by Agreement: Resale by Purchasing Agency

• 8390. AGENCY'S NOTICE TO TAX COLLECTOR
• 8391. REPORT OF SALE TO THE CONTROLLER
• 8392. REPORT OF SALE TO THE ASSESSOR
• 8393. REPORT OF SALE TO THE TREASURER AND AUDITOR
• 8394. MARKING OF RECORDS
• 8395. IF UNSOLD BY PURCHASING AGENCY
• 8396. DEPOSITS OF PROCEEDS

Deed to Purchaser: General Information

• 8400. EXECUTION
• 8401. ACCURACY ESSENTIAL

Deed to Purchaser: Forms and Contents

• 8410. FORM
• 8411. CONTENTS -- CHAPTER 7 SALES
• 8412. CONTENTS -- CHAPTER 8 SALES
• 8413. SPECIAL PROVISIONS FOR CHAPTER 8 DEEDS
• 8414. SIGNATURE AND ACKNOWLEDGMENT
• 8415. RECORDATION AND FEE, TRANSFER TAX
• 8416. EFFECT OF RECORDATION DATE

Deed to Purchaser: Conveyance of Title

• 8420. GENERAL INFORMATION
• 8421. PARITY OF TITLE
• 8422. CONCLUSIVE EVIDENCE
• 8423. STATUTE OF LIMITATION
• 8424. EFFECT OF CHAPTER 8 DEED

Deed to Purchaser: Special Circumstances

• 8430. CONSOLIDATED DEED
• 8431. DEED TO PUBLIC AGENCY

Deed to Purchaser: Corrected or Duplicate Deed

• 8440. AUTHORITY
• 8441. APPROVAL
• 8442. TIME LIMITATION
• 8443. FORM
• 8444. REASON FOR ISSUANCE
• 8445. MARKING "CORRECTED DEED"
• 8446. RECORDING

Distribution of Tax Sale Proceeds: General Information

• 8500. ORDER OF PRIORITY
• 8501. DEFINITION OF TAXES AND ASSESSMENT FOR PURPOSE OF DISTRIBUTION

Distribution of Tax Sale Proceeds: Excess Proceeds

• 8510. GENERAL INFORMATION
• 8511. NOTICE OF RIGHT TO CLAIM EXCESS PROCEEDS
• 8512. OBTAINING NAMES AND ADDRESSES OF PARTIES OF INTEREST
• 8513. REIMBURSEMENT FOR NOTICE COSTS
• 8514. ASSIGNMENT OF INTEREST IN EXCESS PROCEEDS
• 8515. BOARD MAY DELEGATE AUTHORITY
• 8516. UNCLAIMED EXCESS PROCEEDS
• 8517. DISTRIBUTION OF EXCESS PROCEEDS NOT CLAIMED BY LIENHOLDER(S)

Distribution of Tax Sale Proceeds: Teeter Plan

• 8520. GENERAL INFORMATION
• 8521. PURPOSE, ADOPTION AND DISCONTINUANCE
• 8522. DISTRIBUTION OF AMOUNTS RECEIVED FOR REDEMPTION
• 8523. DISTRIBUTION OF PROCEEDS FROM SALE OF TAX-DEFAULTED PROPERTY

Cancellations and Refunds: Under Court Determination

• 8600. CHAPTER 7 SALES
• 8601. CHAPTER 8 AGREEMENT OR DEED
• 8602. AFTER DESTRUCTION OF ROLLS
• 8603. COURT ORDER
• 8604. IF UNPAID
• 8605. REFUND AFTER JUDGMENT OF COURT

Cancellations and Refunds: Other Invalid Sales

• 8610. RESCISSION OF TAX SALE BY THE BOARD OF SUPERVISORS
• 8611. PREPARATION AND EXECUTION OF THE RESCISSION
• 8612. FORM AND CONTENT
• 8613. RECORDATION OF THE RESCISSION
• 8614. COPY OF THE RESCISSION TO THE CONTROLLER
• 8615. EFFECT OF THE RESCISSION OF TAX DEED
• 8616. CANCELLATION BY THE TAX COLLECTOR
• 8617. FORM AND CONTENT
• 8618. COPY OF THE CANCELLATION TO THE CONTROLLER

Limitation Upon Actions: General Information

• 8700. CURATIVE ACTS DEFINED

• 8000-8003 General Overview: General Information
  
• 8100-8104 Public Auction: General Information
  
• 8110-8112 Public Auction: Property Eligible for Sale
  
• 8120-8129 Public Auction: Property Not Eligible for Sale – Existing Conditions
  
• 8130-8137 Public Auction: Property Not Eligible for Sale – Other Disqualifying Factors
  
• 8140-8147 Public Auction: Authorization to Sell – Procedures and Requirements
  
• 8150-8157 Public Auction: Notification of Sale – Procedures and Requirements
  
• 8160-8162 Public Auction: Post-Notification of Sale Circumstances
  
• 8170-8178 Public Auction: Pre-Sale Considerations
  
• 8180-8186 Public Auction: Recommended Sale Procedures
  
• 8190-8199 Public Auction: Post-Sale Provisions and Requirements
  
• 8200-8202 Sealed Bid: General Information
  
• 8210-8211 Sealed Bid: Eligible Purchasers
  
• 8220 Sealed Bid: Property Eligible for Sale
  
• 8230-8231 Sealed Bid: Property Ineligible for Sale
  
• 8240-8246 Sealed Bid: Authorization to Sell – Procedures and Requirements
  
• 8250-8258 Sealed Bid: Notification of Sale – Procedures and Requirements
  
• 8260-8262 Sealed Bid: Post-Notification of Sale Circumstances,
  
• 8270-8273 Sealed Bid: Pre-Sale Considerations
  
• 8280-8285 Sealed Bid: Recommended Sale Procedures
  
• 8290-8299 Sealed Bid: Post-Sale Provisions and Requirements
  
• 8300-8303 Sale by Agreement: General Information
  
• 8310-8316 Sale by Agreement: Eligible Purchasing Entities
  
• 8320-8329 Sale by Agreement: Purchasing Application – Execution Requirements
  
• 8330-8339 Sale by Agreement: Purchasing Application – Information Requirements
  
• 8340-8348 Sale by Agreement: Terms and Conditions
  
• 8350-8353 Sale by Agreement: Authorization to Sell Requirements
  
• 8360-8364 Sale by Agreement: Notification Provisions and Requirements
  
• 8370-8373 Sale by Agreement: Consummation Provisions and Requirements
  
• 8380-8382 Sale by Agreement: Post-Sale Requirements
  
• 8390-8396 Sale by Agreement: Resale by Purchasing Agency
  
• 8400-8401 Deed to Purchaser: General Information
  
• 8410-8416 Deed to Purchaser: Forms and Contents
  
• 8420-8424 Deed to Purchaser: Conveyance of Title
  
• 8430-8431 Deed to Purchaser: Special Circumstances
  
• 8440-8446 Deed to Purchaser: Corrected or Duplicate Deed
  
• 8500-8501 Distribution of Tax Sale Proceeds: General Application
  
• 8510-8517 Distribution of Tax Sale Proceeds: Excess Proceeds
  
• 8520-8523 Distribution of Tax Sale Proceeds: Teeter Plan
  
• 8600-8605 Cancellations and Refunds: Under Court Determination
  
• 8610-8618 Cancellations and Refunds: Other Invalid Sales
  
• 8700 Limitation upon Actions: General Information