Properties in San Diego County that are subject to sale at public auction for non payment of property taxes must be offered for sale within four years of the time the property becomes subject to the Treasurer-Tax Collector's power to sell (Revenue and Taxation Code Section 3692). The Treasurer-Tax Collector is responsible for the administration of these sales.
The purpose of the tax sale is to collect the unpaid taxes and to convey the tax-defaulted property to a responsible owner. These properties are subject to the Treasurer-Tax Collector's power to sell because of liens for defaulted taxes. Tax-defaulted properties subject to the Tax Collector's power to sell may be purchased from the San Diego County Treasurer-Tax Collector at Public Auction. The San Diego County Treasurer-Tax Collector does not offer tax lien certificates or make over the counter sales.
The minimum price at which property may first be offered for sale per Section 3698.5 of the California Revenue and Taxation Code shall be an amount not less than the total amount necessary to redeem the taxes and the costs of sale.
Where property has been offered for sale at least once and no acceptable bids have been received, the Treasurer-Tax Collector may re-offer that property within 90 days, or at the next scheduled sale at a minimum price that he deems appropriate.
The Tax Deed to Purchaser conveys title free of all encumbrances existing before the sale with the following exceptions as stated in Section 3712 of the Revenue and Taxation Code.
(a) Any lien for installments of taxes and special assessments, that installments will become payable upon the secured roll after the time of the 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 that 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 that 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 servitudes upon 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) 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, or that are being collected through a foreclosure action pursuant to Part 14 (commencing with Section 8830) of Division 10 of the Streets and Highways Code. A sale pursuant to this chapter shall not nullify, eliminate, or reduce the amount of a foreclosure judgment pursuant to Part 14 (commencing with Section 8830) of Division 10 of the Streets and Highways Code.
(g) Any federal Internal Revenue Service liens that, 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, or that are being collected through a foreclosure action pursuant to Section 53356.1 of the Government Code. A sale pursuant to this chapter shall not nullify, eliminate, or reduce the amount of a foreclosure judgment pursuant to Section 53356.1 of the Government Code.
Any such encumbrances have not been researched, nor are they included in the sale notice for any of the Tax Sale Items.
Each parcel, or group of parcels, has an item number. Non-timeshare parcels, will be sold in item number order. If there is an item number not listed on the Current Year Parcel List, but not offered at the tax sale, that means that the item has been redeemed or withdrawn prior to the sale. If there is a numerical gap between tax sale item numbers on the list, the tax sale item number was redeemed or withdrawn prior to being scheduled for sale. If an item is not sold at the initial time offered, it will be offered again after all of the non-timeshare items have been offered once.
Whatever right, title and/or interest the last assessee holds, as described in the legal description, is the same and only right, title and/or interest that is conveyed at the time the Tax Deed is recorded.
Some properties being offered at this sale are a divided or undivided fractional interest in the property; for example, condominiums. The legal description should be reviewed to determine the property and interest that is to be conveyed by the Tax Deed.
Timeshare Tax Sale Items being offered at public auction tax sale by the San Diego County Treasurer-Tax Collector are a deeded interest or ‘right to use’ a particular unit or unit type within the timeshare association for a specified interval of time on an annual, bi-annual or seasonal basis, as described in the legal description of the timeshare interval. It is the tax-defaulted timeshare interval that is being offered for sale at public auction, not the entire building or Timeshare Association.
The property descriptions are the County Assessor's brief legal descriptions. In some cases, they have been further abbreviated due to space requirements. Full and/or complete legal descriptions are available ONLY by researching recorded deeds, and other documents, affecting the property.
A list of properties redeemed or withdrawn prior to the sale will be maintained in room 162, County Administration Center, 1600 Pacific Highway, San Diego, CA 92101. You may also call (619) 531-4862 for sale status updates or visit our "Current Year Parcel List" link at this site.