2016 PUBLIC AUCTION OF TAX-DEFAULTED PROPERTY
Public Auction Date: February 26, 2016
Public Auction Begins: 10:00 a.m.
Location: Shasta County Administration Building
Board of Supervisor Chambers
1450 Court Street, Room 263
Registration Begins: 9:00 a.m.
Tax Auction List: Minimum Bid - 2016 Auction (List will change as parcels are redeemed or withdrawn)
NEW Web App
Property Tax Auction - Mapping System
TO VIEW: Parcel Map Minimum Bid, Land Value,
Use, Hazards, Exemptions, Auction Status
Tax Auction Forms
RESULTS of February 2016 Auction
RESULTS of Previous Auctions: click here.
The right of redemption on a parcel ceases at 5:00 p.m. the last business day prior to the sale.
If there is an item number not offered, it means that the item has been redeemed or withdrawn prior to the sale. The term REDEEMED indicates that all defaulted taxes, penalties, fee(s), and/or costs have been paid in full. The term WITHDRAWN indicates that the parcel will not be offered at sale. Reasons for withdrawing a parcel from sale can include, but are not limited to an assessee who is the debtor in bankruptcy, unprobated estate, the tax collector's determination to sell at another sale, and/or an error in advertising or noticing.
Redemption (payment in full) can be made by check, cashier's check, money order, cash or wire. Payment can be mailed or sent by express or priority delivery, but UNDER NO CIRCUMSTANCE WILL A REDEMPTION PAYMENT BE ACCEPTED IF RECEIVED IN OUR OFFICE AFTER 5:00 P.M. OF THE LAST BUSINESS DAY PRIOR TO THE SALE. Additionally, any redemption payment remitted after January 31st MUST be made in the form of CASH, CASHIER'S CHECK (no persoanl checks), MONEY ORDER or CREDIT/DEBIT CARD (online only).
Accepted Payment Methods:
Credit/Debit Cards are not accepted at the counter or by phone (online only).
Convenience Fee: Shasta County property taxes may be paid with any of the above listed credit cards or by E-Check. The company we use to process electronic payments will add a convenience fee to your bill. The fee to pay with Credit/Debit Cards is 2.38% of the bill with a minimum fee of $2.50. E-Check fee is a flat $2.50 for less than or equal to $5,000 and $10.00 for greater than $5,000 per payment transaction. You may pay up to 10 assessments per E-Check.
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Properties in Shasta 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 Shasta County Tax Collector at Public Auction. The Shasta County 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, and the costs of sale.
Where property has been offered for sale at least once and no acceptable bids have been received, the 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 of any kind existing before the sale with the following exceptions as stated in Section 3712 of the Revenue and Taxation Code:
- Any lien for installments of taxes and special assessments, which installments will become payable upon the secured roll after the time of the sale.
- The lien for taxes or assessments or other rights of any taxing agency which does not consent to the sale under this chapter.
- 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.
- 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.
- 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.
- 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) of Part 8.
- 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.
- Unpaid special taxes under 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.
Any such encumbrances have not been researched.
The properties in this sale are in item number order. They will be auctioned in that order unless items are combined for bidding purposes and offered as one.
If there is a numerical gap between item numbers, the same holds true. If a parcel of property or timeshare is not sold at the initial time offered, it may be offered again at the conclusion of the sale.
A list of properties redeemed or withdrawn prior to the sale will be maintained in the Tax Collector's Office, Room 227 of the Shasta County Administration Center, 1450 Court Street, Redding, CA 96001.
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Registration is the day of the sale only, and will start approximately one hour prior to the sale. Do not submit your registration form prior to the day of the sale.
When registering, you must bring with you:
- Your driver's license, passport, or other photo ID
You must have a bid paddle to participate in the auction. After you have completed registration, you can obtain a bid paddle by leaving your driver's license or other photo ID or $20.00 as a deposit in exchange for the paddle. Either will be returned to you upon you returning the paddle. It is recommended that you have your Registration Form completed prior to your arrival at the registration desk. The Registration Form is available for you to download.
FUNDS MUST BE AVAILABLE DURING THE AUCTION. You will not have time to go to the bank for your funds.
If you are a successful bidder, you are required to remit payment of the bid price plus the document transfer tax and recording fees that apply by the end of the first recess. Any parcels that were sold before the recess but the successful bidder did not pay the purchase price and tax in full by the end of the recess will be reoffered when the auction reconvenes. Parcels sold after recess must be paid in full immediately at the end of the auction.
Maps are available at the Shasta County Assessor's Office, Shasta County Administration Center, 1450 Court Street, Ste. 208A, Redding, CA 96001, (530) 225-3600, for a fee.
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NO PERSONAL CHECKS or CREDIT CARDS ARE ACCEPTABLE FOR PAYMENT OF SUCCESSFUL HIGH BIDS AT THE AUCTION. Payments will be accepted ONLY in the following negotiable forms: (1) CASH; (2) CASHIER'S CHECK; (3) CERTIFIED BANK CHECK; (4) TRAVELERS' CHECKS with proper identification; (5) MONEY ORDERS. Certified Checks, Money Orders, etc. should be drawn payable to: SHASTA COUNTY TAX COLLECTOR. Refunds of cashier's checks take approximately 10 (ten) working days. Mailed or sealed bids cannot be accepted for our public auction sale. You or your agent must be present at the auction to bid on the properties.
FUNDS MUST BE AVAILABLE DURING THE AUCTION. Successful bidders must pay for their parcel during the 15-20 minute recess. If any parcel is reoffered and sold after recess, payment must be made immediately at the conclusion of the sale.
The right of redemption on a parcel ceases at 5:00 p.m. of the last business day prior to the sale. The successful bidder must pay the full purchase price to the Treasurer-Tax Collector on any high bid. The Documentary Stamp Act requires the payment of a "Transfer Tax" at the rate of 55 cents for each $500.00 of value or fractional part thereof when the bid exceeds $100.00. The transfer tax will be collected at the time the purchase price is paid in full. If the minimum bid was reduced during the auction the winning bidder is also responsible to pay the current taxes. A personal check will be accepted for the current taxes. The current taxes can be paid up to April 10th without incurring additional penalties.
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The sale of these properties should not, in any way, be equated to real estate sales by licensed salesmen, brokers and realtors. The Shasta County Tax Collector cannot guarantee the condition of the property nor assume any responsibility for conformance to codes, permits or zoning ordinances. You should inspect the property before investing. 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 recommended that bidders consult with the Zoning Department of any city within which a particular parcel lies, or the Zoning Section of the County Planning Department for an unincorporated area parcel. Tax-defaulted property will be sold on an "as is" basis. Any costs incurred by the purchaser during the process will be borne by the purchaser. Should the successful purchaser desire a survey of the property, this must be done at the purchaser's own initiative and expense. No warranty is made by the County, either expressed or implied, relative to usability, the ground location, or property lines of the properties. The exact location, desirability, and usefulness of the properties must be determined by the prospective purchaser. Refund of any purchase or any payment on a credit sale will not be made.
The County assumes no liability for any other possible liens, encumbrances or easements, recorded or not recorded. When property is sold at Public Auction 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 §7425(d) and Revenue and Taxation Code §3712(g)). The IRS will pay the actual amount paid for the property by the bidder, plus interest at 6% per annum from date of sale, plus the expenses of sale that exceed any income received from the property.
MEANS BUYER BEWARE. RESEARCH BEFORE YOU INVEST. THERE ARE ABSOLUTELY NO REFUNDS OF PURCHASES.
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The deed information form must be completed prior to the purchase of property at the auction. Extra forms will be available at our information table at the tax sale. The information required is necessary for the proper completion of a Tax Deed to Purchaser. Completion of forms beforehand will help speed up the sale.
The successful bidder may take possession of a property after the Tax Deed to Purchaser has been recorded. However, most title companies will not insure the title until one year after the tax sale deed is recorded. Legal action to challenge a tax sale must be brought within one year of the tax sale deed recording date. Therefore, it is not advisable to make any improvements to the property during the first year of ownership.
Title To Real Property:
Click here for information to help you determine vesting title in property you acquire at our tax auction. For example: Do you want Sole Ownership, Co-Ownership, Joint Tenancy, etc...
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Plat maps and copies of maps on the properties are available in the Assessor's Office, Courthouse, Shasta County Administration Center, Court Street, Ste. 227 for a fee. The maps show the approximate dimensions and general geographical location of the properties.
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Excess proceeds from the sale of tax-defaulted property is defined as any amount that exceeds one hundred fifty dollars ($150.00) after tax and assessment liens and costs of the sale have been satisfied.
The California Revenue and Taxation Code, Section 4675, states, in part (paraphrased): Parties of Interest and their order of priority are:
- First, lien holders of record prior to the recordation of the tax deed to the purchaser in the order of their priority.
- Then, any person with title of record to all or any portion of the property prior to the recordation of the tax deed to the purchaser.
If you consider yourself to be a party of interest in the sale of tax-defaulted property as defined above, mail the completed CLAIM FORM not later than one year from the date the tax deed is recorded, otherwise the claim cannot be considered, along with "original" information and proof per the "County of Shasta Policy Regarding the Submission of Claims for Excess Proceeds" which would establish your rights to:
Shasta County Tax Collector
Attn: Excess Proceeds
1450 Court Street, Room 227
Redding, CA 96001
If you prefer to have an agent file your claim for you or if you should decide to sell your claim (often referred to as "assignment") so that the purchaser of the claim may receive the funds, please complete an Assignment which must be filed not later than one year from the date the tax deed is recorded otherwise the claim cannot be considered.
Read the claim instructions (County of Shasta Policy Regarding the Submission of Claims for Excess Proceeds) completely before submitting any claims. In order to receive consideration by the county, claims must be received BEFORE THE EXPIRATION OF ONE YEAR following the date of the recording of the deed to the purchaser. There are no exceptions to the one-year period to file a claim. Following review by County Counsel, the claim will either be approved or denied. Once a determination has been made notice will be sent to each claimant advising the amount of excess proceeds awarded to each claimant or if the claimant was denied. Claimants have 90 days to dispute the determination. Pursuant to California Revenue and Taxation Code section 4675(g), any action or proceeding for judicial review of the decision of the Treasurer-Tax Collector must be commenced in the Superior Court of California, Shasta County, within 90 days afer the date of the determination letter. Should the claim be approved and there are no actions or preceedings, the Auditor-Controller will, after 90 days, issue a county check to the approved claimant.
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