I. DATES OF SALE The next sale is tentatively scheduled for MAY 2014.
II. PURPOSE OF SALE
The purpose of this tax sale is to collect unpaid property
taxes and convey title to the purchaser, subject to the title limitations
described in Section V. E, below.
These properties are subject to the Tax Collector’s power to sell because of a
default in the payment of property taxes.
Properties that are subject to sale for
non-payment of property taxes shall be offered
for sale within four years of the time such properties become subject to the
Tax Collector’s power to sell. The Tax Collector is responsible for the
administration of these sales.
III. CONDUCT OF SALE
This tax sale shall be conducted online by an independent
contractor at its website. This contractor is
solely responsible for conducting this tax sale on behalf of the County and its
Tax Collector. The County, its constituent departments, and its Tax Collector
shall not be responsible or otherwise liable for any error, omission, equipment
failure, mistake, or other fault or defect occurring during the conduct of this
IV. NOTICE TO PARTIES CONCERNING
The right of redemption for properties offered for this
tax sale shall terminate on the last business day prior to the date of the sale.
Each remittance sent by mail for redemption of tax-defaulted
property shall be made by a cashier’s check or bank money order only. All such
checks and money orders shall be made payable to SBC Tax Collector. A cash
remittance shall be delivered in person to the Tax Collector at 172 West Third
Street, San Bernardino, CA 92415. All remittances shall be received by the Tax
Collector no later than the termination deadline given above.
To all persons seeking to redeem any tax-defaulted property:
TAKE NOTICE THAT:
Redemption merely pays the amount of property taxes then due
and owing on the defaulted property at the time of redemption. Redemption
does not cause a change in legal title to the property so redeemed. Please
consult an attorney for further information and legal advice concerning
V. NOTICE TO BIDDERS
A. Bidder’s Duty of Due Diligence
All properties offered for sale and sold at each auction of
this tax sale are offered and sold on an “as is” basis only. Therefore, each
bidder shall alone bear the duty of due diligence to inspect the properties
offered for this tax sale and investigate all title matters; judgment, nuisance
abatement, tax, or other liens; encumbrances; easements; covenants;
restrictions; servitudes; boundaries; the existence, condition, and legal
status of all improvements and appurtenances; compliance with all applicable
zoning ordinances; building and other codes; permit requirements; notices of
violation; other recorded notices; bankruptcy proceedings; and all other
conditions affecting these properties.
Each bidder shall alone bear the burden to thoroughly
research these properties prior to the tax sale as to any and all matters
relevant to his or her decision(s) to bid and purchase any of the properties
offered in this tax sale. Each bidder who desires a survey of any property
offered shall obtain the survey at his or her own expense. Each bidder bears
the burden of determining the actual location of the property and its
boundaries, property lines, and the actual location of all rights-of-way and
easements affecting the property.
The auction sale of these properties in this tax sale shall
not be considered equivalent in any way to a sale of real property conducted by
licensed real estate agents, brokers, or salesmen.
The Tax Collector’s sole interest in the sale of these
properties through this tax sale is the recovery of unpaid property taxes as
directed or permitted by law.
The information concerning these properties is presented by
the Tax Collector as a courtesy for general reference only and the Tax
Collector makes no warranty whatsoever as to the accuracy or veracity of any
County General Plan map, County Assessor’s Parcel map, other map(s),
photograph, property description, legal description, property profile, County
Property Information Management System (PIMS) report, or other information so provided.
The Tax Collector makes no warranty whatsoever as to any
property offered in this tax sale regarding the suitability for or legality of
any land use contemplated by the bidder or purchaser of that property. See
USE CAUTION – AND INVESTIGATE BEFORE YOU BID!
B. Bid Deposit Requirements
Payment of a bid deposit is
required of each bidder prior to bidding on any property auction conducted as
part of this tax sale. The bid deposit shall be made a minimum
of three (3) business days before the sale begins. The deposit shall be accepted by wire
transfer or mailing of a certified or cashier’s check or money order.
Refunds of the bid deposit shall be made to
unsuccessful bidders within ten (10) business days after the close of all
property auctions for this tax sale. The deposit of the successful bidders (i.e., the highest bidder of
each property auction) shall be transferred to the County where the deposit shall
be credited toward their purchases, subject to meeting the Settlement
Requirements described in the next section.
C. Settlement Requirements
The properties offered at each auction of this tax sale
shall be sold to the highest bidder. The highest bidder for each property auction
of this tax sale shall pay in full within five (5) business days from the close
of each auction. In the event the highest bidder on an auction fails to comply
with these Settlement Requirements, then that bidder’s deposit shall be forfeited to the County.
Winning bidders who do not perform on all auctions won will forfeit
their deposit to the County.
The following forms of payment only shall be accepted:
- Certified or cashier’s check (made payable
to SBC Tax Collector)
- Cash (paid at the Tax Collector’s office)
- Wire transfer.
Payment by personal check, traveler’s check, or credit card
shall not be accepted.
A documentary transfer tax of $0.55 (fifty-five cents) shall
be added for each $500.00, or fractional portion thereof, of the final sales
D. No Auction Sale Refunds; Exception
There shall be no refund of any purchase price, or any
portion thereof, and no refund of the payment of the documentary transfer tax
paid for a property sold at auction during this tax sale due to a bidder’s or
purchaser’s error, remorse, or failure to exercise due diligence.
However, if, for whatever reason, a property is sold at
auction in this tax sale after the property was redeemed, or has otherwise been
sold in error; then a refund, limited to the amount of the purchase price and
documentary transfer price paid, shall be paid within a reasonable time to that
bidder or purchaser and the County and its Tax Collector shall have no further
liability arising from the transaction. The bidder or purchaser’s acceptance of
this refund shall be deemed an accord and satisfaction and constitute a full
and complete waiver and release of all claims arising from the transaction.
E. Conveyance of Title; Limitations Regarding
California Revenue and Taxation Code § 3712 sets forth the
scope and extent of title conveyed by the Tax Deed as a result of a tax sale.
Please consult an attorney for further information and legal advice concerning
any questions you may have regarding legal title to property purchased at a tax
As a courtesy only, the complete text of § 3712 is provided
§ 3712. Title conveyed; encumbrances
The deed conveys title to the purchaser free of all
encumbrances of any kind existing before the sale except:
(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 that 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
(d) Easements constituting servitudes 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) 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 8330) 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.
F. No Warranties by County or its Tax Collector
All properties offered for sale and sold at each auction of
this tax sale are offered and sold on an “as is” basis only. The County and its
Tax Collector assume no liability and make no warranties whatsoever as to each
of these properties regarding each of the following:
- The accuracy or veracity of their legal
descriptions; locations; boundaries and property lines;
- The existence of any liens of any kind,
easements, rights-of-way, servitudes, covenants, restrictions, or other
encumbrances of any kind, whether or not recorded, affecting these properties;
- Their suitability for or the legality of any
land use contemplated by the bidder or purchaser;
- The status of compliance with all applicable
local codes, permit requirements, zoning and land use regulations;
- The status of compliance with all
environmental regulations imposed by local, state, or federal law;
- The status of creditors’ rights or the rights
of the Trustee in any proceeding before the U.S. Bankruptcy Court;
- The accuracy or veracity of any County or
City General Plan Map or equivalent, County Assessor’s Parcel map;
- The accuracy or veracity of any other map, or
- The accuracy or veracity of any
property profile or title report; and
- The accuracy or veracity of any information
presented in a County Property Information Management System (PIMS) report.
G. Bidder’s Acknowledgment of and Agreement to Terms and
Each bidder participating in this tax sale shall be
deemed to have read, acknowledged, and agreed to be bound by the Terms and
Conditions for this tax sale as herein stated upon payment of the bid deposit.
VI. CONTACT INFORMATION FOR OTHER
172 West Third Street
San Bernardino, CA 92415-0018
COUNTY CLERK AND RECORDER
222 West Hospitality Lane
San Bernardino, CA 92415-0018
ENVIRONMENTAL HEALTH LAND USE SERVICES
385 North Arrowhead Avenue
San Bernardino, CA 92415-0835
157 West Fifth Street
San Bernardino, CA 92415-0450
825 East Third Street
San Bernardino, CA 92415-0835