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Auction list sales are final. Updated information on properties that remain in the sale is available at the Tax Collector's office.
The burden is on the purchaser to thoroughly research, before the sale, any matters relevant to his or her decision to purchase, rather than on the county, whose sole interest is the recovery of back taxes.
It is also recommended that bidders consult with the zoning and planning departments of any city within which a particular parcel lies.
ALL PROPERTIES ARE SOLD "AS IS" AND ALL SALES ARE FINAL.
Purchasers of property at the tax sale must also pay a Documentary Transfer Tax on the amount of the bid. The tax is based on the rate of $.55 for each $500 or fractional part of each $500 when the bid exceeds $100.
Purchasers of property within the city of Richmond must also pay a City Transfer Tax in addition to the Documentary Transfer Tax. The rate for this city tax is $7 per $1,000 of the purchase price.
(a) Any lien for installments of taxes and special assessments, which installments will become payable upon the secured roll after the time of sale.
(b) The lien for taxes or assessments or other rights of any taxing agency which does not consent to the sale under this chapter.
(c) Liens for special assessments levied upon the property conveyed which were, at the time of the sale under this chapter, not included in the amount necessary to redeem the tax-defaulted property, and, where a taxing agency which collects its own taxes has consented to the sale under this chapter, not included in the amount required to redeem from sale to the taxing agency.
(d) Easements constituting servitude upon or burdens to the property; water rights, the record title to which is held separately from the title to the property; and restrictions of record.
(e) Unaccepted, recorded, irrevocable offers of dedication of the property to the public or a public entity for a public purpose, and recorded options of any taxing agency to purchase the property or any interest therein for a public purpose.
(f) Unpaid assessments under the Improvement Bond Act of 1915 (Division 10 [commencing with Section 8500] of the Streets and Highways Code) which are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with Section 4671) Part 8.
(g) Any federal Internal Revenue Service liens which, pursuant to provisions of federal law, are not discharged by the sale, even though the tax collector has provided proper notice to the Internal Revenue Service before that date.”
(h) Unpaid special taxes under the Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 [commencing with Section 53311] of Part 1 of Division 2 of Title 5 of the Government Code) that are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with Section 4671) of Part 8.”
Note: A title search initiated at the prospective purchaser(s)’ expense should reveal any liens or encumbrances on a property in the tax sale.
The County assumes no liability for any other possible liens, encumbrances or easements, recorded or not recorded. When property is sold at tax sale on which the IRS holds a tax lien, the United States has the right of redemption for 120 days from the date of such sale (26 USC Sec. 3712(g) and 7425(d)). The IRS will pay the actual amount paid for the property by the bidder, plus interest at 6% per annum from the date of sale, plus the expenses of sale that exceed any income received from the property.