CHAPTER 7. Sale and Redemption of Delinquent Property [22160. - 22178.]

Cal. Streets and Highways Code - SHC 7.

in effect

Cal. Streets and Highways Code - SHC § 22160. Section 22160.

The tax collector shall, within 30 days after the date of delinquency, begin the publication or posting of a notice that the lots or parcels of land upon which the assessments have not been paid will be sold. The publication shall be made by two consecutive insertions in a daily or weekly newspaper published and circulated in the city. If there is no such newspaper, the notice shall be given by posting in three public places in the city.

Cal. Streets and Highways Code - SHC § 22161. Section 22161.

The date fixed for the sale shall be not less than five days, nor more than 10 days after either the last publication or the completion of posting of the notice.

Cal. Streets and Highways Code - SHC § 22162. Section 22162.

The notice shall contain a description of each lot or parcel of land delinquent, and opposite each description the name of the owner as shown by the assessment roll, and the amount of the assessment and costs due, including the cost of advertisement. The cost of advertisement shall not exceed the sum of fifty cents ($0.50) for each lot or parcel of land separately assessed.

Cal. Streets and Highways Code - SHC § 22163. Section 22163.

The notice shall contain a statement that unless each assessment which is delinquent, together with the penalties and costs thereon, is paid, the property upon which the assessment is a lien will be sold at public auction, at the time and place specified in the notice.

Cal. Streets and Highways Code - SHC § 22164. Section 22164.

At any time after the delinquency and prior to the sale of any lots or parcels of land, any person may redeem the property by paying the delinquent assessment thereon, together with the penalties and costs and, if the payment is made after the first publication or posting of notice of sale, the cost of advertising.

Cal. Streets and Highways Code - SHC § 22165. Section 22165.

At the time and place stated in the notice the tax collector shall proceed with the sale, commencing at the head of the list of the lots and parcels of land contained in the notice and continuing in the numerical order thereof until all the lots and parcels are sold. He may postpone or continue the sale from day to day until it is completed. He shall separately sell each lot or parcel of land, or so much thereof as may be necessary to realize the amount of the delinquent assessment which is a lien on the same, together with the penalties and costs, and fifty cents ($0.50) for a certificate of sale. If there is no other purchaser, the lot or parcel shall be struck off to the city as purchaser.

Cal. Streets and Highways Code - SHC § 22166. Section 22166.

The tax collector shall issue for each sale an original and a duplicate certificate of sale, which shall refer to the proceedings, describe the lot or parcel sold, and give the name of the purchaser and the amount for which the sale was made. He shall deliver the original certificate to the purchaser, and he shall keep the duplicate on file in his office.

Cal. Streets and Highways Code - SHC § 22167. Section 22167.

At any time before the expiration of 12 months from the date of the sale, any property so sold may be redeemed by the payment to the tax collector of the amount for which it was sold, with an additional penalty of 20 per cent of that amount.

Cal. Streets and Highways Code - SHC § 22168. Section 22168.

Upon redemption of any lot or parcel of land, the tax collector shall enter the fact and date of redemption upon the duplicate certificate of sale.

Cal. Streets and Highways Code - SHC § 22169. Section 22169.

The tax collector shall pay the redemption money to the person holding the original certificate of sale upon the surrender of the certificate and the execution of a receipt for the amount received.

Cal. Streets and Highways Code - SHC § 22170. Section 22170.

If there has been no redemption of the property at any time after the expiration of 12 months from the date of sale, the tax collector shall, upon proper application being made therefor, execute to the purchaser, or his successor in interest a deed of the property sold.

Cal. Streets and Highways Code - SHC § 22171. Section 22171.

The deed shall recite substantially the matters contained in the certificate of sale, any change of interest therein, and the fact that no person has redeemed the property.

Cal. Streets and Highways Code - SHC § 22172. Section 22172.

The applicant for a deed shall pay the tax collector one dollar ($1) for making the deed. If the city is the purchaser no charge shall be made for making the deed.

Cal. Streets and Highways Code - SHC § 22173. Section 22173.

At least 30 days before he applies for a deed, the purchaser or his successor in interest shall serve upon the owner of the property, and upon any occupant, a written notice setting forth: (a) A description of the property. (b) That the property has been sold for a delinquent assessment. (c) The improvement for which the assessment was made. (d) The amount for which the property was sold. (e) The amount necessary to redeem at the time of giving the notice. (f) The time when the purchaser or his successor in interest will apply to the tax collector for a deed.

Cal. Streets and Highways Code - SHC § 22174. Section 22174.

If the owner of the property can not with due diligence be found, the notice shall be posted in a conspicuous place upon the property at least 30 days before the time specified in the notice at which the application for a deed will be made.

Cal. Streets and Highways Code - SHC § 22175. Section 22175.

The applicant for a deed shall file with the tax collector an affidavit or affidavits showing that notice of the application has been given, and if the notice was not served personally on the owner of the property, that due diligence was used to find the owner. The tax collector shall file the affidavit or affidavits in his office.

Cal. Streets and Highways Code - SHC § 22176. Section 22176.

The person redeeming shall, if he redeems after the filing of the affidavits and more than 11 months from the date of sale, pay, in addition to the other amounts required, three dollars ($3) for the service of notice and the making of the affidavits, which amount shall be paid over to the purchaser or his successor in interest in the same manner as other sums paid for redemption.

Cal. Streets and Highways Code - SHC § 22177. Section 22177.

No deed for any property sold for a delinquent assessment shall be executed until the purchaser or his successor in interest has complied with all the provisions of this chapter and filed with the tax collector the proper affidavits.

Cal. Streets and Highways Code - SHC § 22178. Section 22178.

The deed of the tax collector shall be prima facie evidence of the truth of all matters, recited therein, of the regularity of all proceedings prior to the execution thereof, and of title in the grantee.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026