General Terms and Conditions
Properties in Stanislaus County that
are subject to sale at public auction for non-payment of property taxes must be offered
for sale within two 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.
Mailed or sealed bids cannot be accepted for this
oral, public auction sale. You or your agent must be present at the auction to bid
on the properties.
The right of redemption on a parcel ceases at 5:00
p.m. on the last business day prior to the sale.
Payment
We will accept only cash, money order,
cashier's check, certified check for the minimum bid. Thereafter, the balance may be paid by personal check.
If
you pay by personal check and it does not clear the bank, you will forfeit the
minimum bid and legal action may be taken to recover the remaining bid amount.
After each parcel is offered, the successful bidder
must pay the full purchase price to the Treasurer/Tax Collector.
The Documentary Stamp Act requires the payment of a
"Transfer Tax" at the rate of .55 cents for each $500 or fractional part thereof
when the bid exceeds $100. The transfer tax will be collected at the time the
purchase price is paid in full.
There are no refunds on any purchase.
Tax Deed
to Purchaser
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.
Quiet Title action may be needed. Legal action to challenge a tax sale must be
brought within one year of recording the tax deed.
The Tax Deed to Purchaser conveys title free of all
encumbrances of any kind existing before the sale with the following exceptions:
 | 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 provision 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. |
Deeds will be recorded and mailed within the four
to six weeks after the sale to the successful bidders.
* Note: 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
liens, the United States has the right of redemption for 120 days from the date of such
sale (26 USC §§ 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
expense of sale that exceed any income received from the property.