COUNTY OF SACRAMENTO

Transcription

1 COUNTY OF SACRAMENTO DEPARTMENT OF FINANCE T A X C O L L E C T I O N A N D L I C E N S I N G H S t r e e t, R o o m , S a c r a m e n t o, C a l i f o r n i a P. O. B o x 508, S a c r a m e n t o, C a l i f o r n i a phone (916) fax (916) REAL PROPERTY TO BE SOLD AT PUBLIC AUCTION Scottish Rite Masonic Center, 6151 H Street, Sacramento 10:00 a.m., February 29, 2016 IMPORTANT INFORMATION The Public Auction of Tax-Defaulted property will be held at 10:00 a.m. on Monday, February 29, 2016, at the Sacramento Scottish Rite Center, 6151 H Street, Sacramento. Tax-Defaulted properties will be offered at tax sale if not redeemed or removed by 5:00 p.m. on the preceding Friday, February 26, There is no extended right of redemption in the State of California. Properties offered at a tax sale are offered on an AS IS basis. Bidders are advised to read the disclosures and information provided in this document and investigate each property you are interested in purchasing before bidding at the tax sale. There is no cooling off period - ALL SALES ARE FINAL. WHERE TO GET THE LIST OF PROPERTIES TO BE OFFERED FOR SALE The list of properties for sale can be obtained: 1. On the County of Sacramento, Department of Finance, Tax Collection and Licensing Division Website at at no charge; 2. In the Tax Collector s Office at 700 H Street, Room 1710, Sacramento, CA for a fee of $5.25; or 3. By mail for a fee of $6.50. Please remit payment and request to the Tax-Defaulted Land Unit at 700 H Street, Room 1710, Sacramento, CA Explanations of the codes in the comment column of the list of sale properties are found on the last page of this information packet. Sacramento County offers a free online subscription service that will provide an notification when updates to tax sale information are made, including the Removed and Postponed lists. To subscribe, go to the Tax Collector s website at select Tax Sale Info, then select the esubscribe option for Tax Default Property Sales updates. Not every property on the sale list will be offered at the auction. Most properties will redeem their taxes or be removed because of technical issues. The Tax Collector updates items that have been removed or postponed from the Public Auction list until the morning of the auction. Updates are available on the Tax Collection and Licensing Division Website, or in the Tax Collector s Office. Additional information concerning this sale can be obtained at the Sacramento County Tax Collector s website at or by contacting the Sacramento County Tax Collector, Tax- Defaulted Land Unit, located at 700 H Street, Room 1710, Sacramento CA 95814, or by calling (916)

2 ***** WARNING!!! ***** Investigate Before You Buy Tax sales are a buyer beware sale. Parcels are sold on an "as is" basis and Sacramento County assumes no responsibility, implied or otherwise, that the properties are in compliance with zoning ordinances or conform to building codes and permits. The sale of these properties should not, in any way, be equated to real estate sales by licensed brokers and realtors. *********************************** Research the property before bidding. The burden is on the purchaser to thoroughly research before the sale any matters relevant to his or her decision to purchase, including continuing assessments or Code Enforcement actions not yet placed as a lien. *********************************** Inspect the property before bidding. Sacramento County does not guarantee, warranty or make any representation regarding the condition of the property nor assume any responsibility for conformance to codes, permits or zoning ordinances, 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. Bidders should consult with the Zoning Department of the city within which a parcel lies, or the County Planning Department for an unincorporated area parcel. Please note that until the property is sold it is private property and you do NOT have a right to trespass or enter any property listed for sale at the Public Auction. Do not bid at the tax sale unless an investigation has been made as to the exact location, desirability, and usefulness of the property. *********************************** Prospective bidders are advised that some bonds or other assessments may still be outstanding after the tax sale. *********************************** Tax-defaulted property is sold on an "as is" basis. All Sales are Final 2

3 CODE VIOLATIONS (NOTICE OF PENDING ACTION) Building and Zoning Code violations may be outstanding on the property being offered for sale. The sale of property through a tax sale does not postpone or affect any enforcement procedures to bring the property into code compliance. If the Tax Collector is aware of a nuisance abatement lien or lis pendens it may be referenced on the tax sale list. A Notice of Pending Enforcement Action that has been recorded against the property is not a lien on property, but it may result in a lien that will not be released by the tax sale. A Notice of Pending Enforcement Action is a lis pendens, a recorded document which gives notice to potential buyers of a pending claim concerning that property. The successful bidder may be liable for the lien once it is recorded. LIENS ON PROPERTY (ENCUMBRANCES) Purchasers of property at a tax sale are not responsible for paying the outstanding liens on the property that by law will no longer be secured against the property after the tax sale. Liens that will no longer be secured against the property include mortgages (deeds of trust), judgments, and child support. Tax deeds convey title to the purchaser free of all prior encumbrances (mortgage liens, judgment creditors) EXCEPT the following, which will remain on the property: 1. Liens for taxes and special assessments due after the time of sale. The Tax bill amounts are included in the Minimum Bid set for the tax sale; the annual tax bill and special assessments for the tax year will be owed. These would include any pending Code Enforcement charges not yet placed on the tax bill. 2. The lien for special assessments or other rights of any taxing agency which does not consent to the sale under this chapter will still be owed. Objections to the sale by the district will be announced at the time of the sale. 3. Liens for special assessments which were not included in the minimum bid amount will still be owed by the purchaser. Purchasers are responsible for researching liens at the County Clerk/Recorder s Office and contacting local taxing agencies and districts where the property is located. Refer to Contacts For Possible Encumbrances (Liens) below. 4. Easements of any kind; water rights; and restrictions of record. Purchasers are responsible for researching the original subdivision maps and subsequent maps, deeds, other recorded documents and with the appropriate planning department within the jurisdiction of the property to determine any easements and land use on the property. 5. Unaccepted, recorded, irrevocable offers of dedication of the property, and recorded options of any taxing agency to purchase the property or any interest therein. Purchasers are responsible for researching the original subdivision maps and subsequent maps for any offers of dedication on the property. 6. Unpaid assessments under the Improvement Bond Act of 1915 which are not satisfied as a result of the sale proceeds. Refer to Contacts for Possible Encumbrances (Liens) below. 7. Unpaid special taxes (Mello-Roos Community Facilities Bonds) that are not satisfied as a result of the sale proceeds. Refer to Contacts for Possible Encumbrances ( Liens) below. CONTACTS FOR POSSIBLE ENCUMBRANCES (LIENS) As a convenience, some information regarding liens on the property are provided in the comment column on the far right of the auction list ( Lien & IRS Lien, Nuisance Abatement Lien ), but the accuracy or completeness is not guaranteed. You will need to research liens on the properties to determine if there are liens that remain on the property. Purchase at a tax sale may or may not discharge these obligations. The following is a partial list of the most common agencies with these liens: 3

4 City of Citrus Heights Finance Department 6237 Fountain Square Drive Citrus Heights, CA (916) City of Elk Grove Finance 8401 Laguna Palms Way Elk Grove, CA (916) City of Folsom c/o NBS Government Finance Group Temecula Parkway, Suite 100 Temecula, CA (800) City of Galt 380 Civic Drive Galt, CA (209) City of Sacramento Public Finance 915 I Street, HCH 3rd Floor Sacramento, CA (916) (916) El Dorado Irrigation District 2890 Mosquito Road Placerville, CA (530) Elk Grove Unified School District 9510 Elk Grove -Florin Road Elk Grove, CA (916) Rancho Murieta Community Services District c/o NBS Government Finance Group Temecula Parkway, Suite 100 Temecula, CA (800) Sacramento Area Flood Control Agency 1007 Seventh Street, 7th Floor Sacramento, CA (916) County of Sacramento Community Development 700 H Street, Room 6720 Sacramento, CA (916) Sacramento City Unified School District th Avenue Sacramento, CA (916) City of Rancho Cordova 2729 Prospect Park Drive Rancho Cordova, CA (916) The County Clerk/Recorder s records may show information regarding recorded easements, notices of pending action (lis pendens), liens, etc. on a property. Liens and other recorded documents may be researched at the County Clerk/Recorder s web site at at the Downtown office located at th Street, Sacramento, CA 95814; and at the East Area Service Center located at 5229-B Hazel Avenue, Fair Oaks, CA (corner of Hazel and Madison Avenue). The County Clerk/Recorder s phone number is (916) You may choose to consult a title company regarding liens. IRS LIENS Internal Revenue Service (IRS) liens are not discharged by the sale even though the Tax Collector has provided proper notice to the IRS before that date. The IRS has an option of purchasing the property back from the purchaser(s) within 120 days. The purchaser will be responsible for any property taxes incurred for the period of time they own the property after purchase and before the IRS takes ownership. IRS liens will be announced at the time of the tax sale. ZONING INFORMATION Do not rely on Sacramento County records for zoning information regarding parcels located in an incorporated city. To determine what use can be made of the property, consult the zoning department of the appropriate city: Citrus Heights... (916) Elk Grove... (916)

5 Folsom... (916) Galt... (209) Isleton... (916) Sacramento... (916) Rancho Cordova... (916) For parcels located within the unincorporated areas, contact Zoning Information of the Community Development Department at (916) CONTAMINATED PARCELS Parcels offered for sale may contain hazardous wastes, toxic substances, or other substances regulated by federal, state, and local agencies. The Tax Collector is not required to investigate the status of any parcel with regard to environmental contamination. The County in no way assumes any responsibility that the parcels are in compliance with federal, state, or local laws governing such substances, and is not responsible for any costs or liability of any kind imposed upon a purchaser to remediate, clean up, or otherwise bring into compliance according to federal, state, or local environmental laws on any parcel purchased. Properties are noted as contaminated based on information on various government agencies contaminated property lists. Known contaminated properties are referenced on the auction list and announced at the tax sale prior to being offered. LOTS (GROUP OF PARCELS) Some parcels on the Public Auction list may be grouped in lots. These parcels will be offered as a group and must be bid on as a group. Should one property within a lot be redeemed, the remaining property or properties will still be offered as a lot. The minimum bid for the lot is the combined total of the minimum bids for each parcel within the lot. The lots are listed in the comment column of the Public Auction List and a separate listing of the lots (Public Auction Lots) will be included when the list becomes available. TITLE INSURANCE ONE YEAR CHALLENGE OF SALE PERIOD The former owner or any lien holder has one year from the date of recording of the tax deed to challenge the validity of the tax sale. During this one-year challenge period, it may not be possible to obtain a guaranty of clear title from a title company. Title companies may not issue their policy of title insurance on property that was purchased through a tax sale, unless a quiet title action has been pursued, or quit claim deeds are acquired from the former owner and every lien holder. To learn more about quiet title actions, consult with a title company and/or an attorney experienced in real estate transactions. If the Board of Supervisors determines the property should not have been sold, the sale price would be refunded to the purchaser. Monies spent on improvements to the property would not be reimbursed. Therefore, purchasers may choose to delay any improvement on the property for this one-year period. VACANT LAND AND PROPERTY LOCATION Vacant (unimproved) land offered at tax sale may not have a street address; therefore, the approximate geographic location can be determined through the use of the County Assessor's parcel maps. Exact boundary lines of property can only be determined by a survey of the property, initiated at the purchaser's expense. Parcel maps are available over the Internet on the Assessor s web site at using the 14-digit parcel number or address. Follow the links to Parcel Viewer. Parcel maps are also available for inspection and/or purchase in the Assessor s Office, Granite Regional Park, 3701 Power Inn Road, Suite 3000, Sacramento, CA 95826, or for viewing at the Community Development Department at 827 7th Street, Room 230, Sacramento, CA Properties on the auction list with a comment Previously Sealed Bid indicates the property characteristics render the property useless. 5

6 TENANTS OR RESIDENTS OF THE PROPERTY Properties on the auction list may be occupied by the property owner or tenants. You do NOT have a right to trespass or enter any property listed for sale at the Public Auction. The Tax Collector s Office has not inspected the property and cannot provide information regarding the size, condition or specifications of the structure and property. Sacramento County does not own the property and does not have access to the property. MOBILE HOMES If a parcel offered for sale has a mobile home on it, the sale is for the real property (land) only and does not include the mobile home. Mobile homes are considered personal property, unless they are on a permanent foundation. 6

7 PUBLIC AUCTION PROCESS Check in and Registration opens at 8:30 a.m. Auction begins at 10:00 a.m. February 29, 2016 Scottish Rite Masonic Temple 6151 H Street, Sacramento PRE-REGISTRATION RECOMMENDED! You can pre-register online, or print a registration and vesting form from our website, and send it to us before the auction. This will save you time at the front desk and speed up the entire auction process. Check out our website at for more information. REGISTRATION AND CHECK IN AT THE PUBLIC AUCTION Registration and check in will open at 8:30 a.m. the day of the Public Auction and will close at 10:00 a.m., the scheduled beginning time of the Public Auction. If the potential bidder is not in line before the 10:00 a.m. cutoff, they will not be allowed to register. If you have not pre-registered you must bring the following to the auction: The completed registration/vesting form and any required documentation. See Deed Information below for information on how to complete the vesting section. ALL registrants must bring the following: A current, valid picture identification card issued by a United States government entity (Federal or State) (i.e., valid driver s license, valid California ID card, valid military ID card, passport). You will not be registered or checked in without this identification. You must have with you sufficient funds to purchase property at the tax sale. To determine how much money to bring, please refer to How to Pay for Properties Purchased at the Tax Sale. Please be prepared to show your certified funds to the staff at the registration desk. A bidder number will be issued at the time of check in and is required to participate at the Public Auction. If you require special accommodations at the Public Auction site, please contact the Tax-Defaulted Land Unit at (916) a minimum of two weeks prior to the Public Auction date. DEED INFORMATION (VESTING OWNERSHIP TITLE) As part of your registration you must decide how you wish the property deed to appear. If you do not have the correct documentation that allows you to record (vest) the property in another name, the property will be recorded in your name and after the deed is recorded you can change the title at your own expense. We will not accept vesting documentation after the auction. If you intend to record (vest) title of the property for someone that will not be present at the tax sale, or in a name other than the registered bidder, you must provide a notarized letter from the individual for whom the bidder is acting as an agent stating the manner in which title is to be vested. This includes a spouse or other relative. 7

8 If you represent a company, corporation, trust or partnership, you will need to provide certified copies of the documentation that gives you the authority to register/vest on their behalf. This documentation might be in the form of corporate minutes or resolution bearing the corporate seal or partnership agreement. If you would like to vest in a business name that is not a registered corporation or LLC, you will need to provide a certified copy of the Fictitious Business Name (FBN) Statement filed with the County Clerk. The FBN must be filed prior to the day of the tax sale, and must have been published as required by law. If you are vesting into a trust and you are not the trustee, we require a certified copy of the trust agreement and a notarized statement from the trustee that you are authorized to vest on behalf of the trust. If you intend to vest property in more than one manner because you are acting as an agent for more than one buyer, you must register separately for each purchaser. Should title to the property be recorded incorrectly due to your failure to provide the correct information, it will be YOUR responsibility to correct the title after the tax deed has been recorded and at your own expense. For further information, contact staff in the Tax-Defaulted Land Unit at (916) CONDUCT AND BEHAVIOR AT THE PUBLIC AUCTION If the attendance at the Public Auction exceeds the maximum capacity of the facility, spectators and visitors will be asked to leave to allow bidders only to be present on the auction floor. This includes multiple people assigned to a single bidder number. Bringing children to the auction is not recommended. Disruptive behavior will not be tolerated and disruptive individuals will be asked to leave or be escorted from the premises by security. No weapons are allowed at the tax sale. Cell phones and other electronic devices must be turned off or muted. OFFER SEQUENCE Properties will be offered in item number order. After all properties have been offered once, properties that received no bid the first time offered will be re-offered. Some of these may be re-offered at a reduced sale price. Any voided sales will be re-offered at the end of the auction. SALE PRICE No bid will be accepted for less than the minimum price shown on the tax sale list. Properties that receive no bid may be re-offered before the end of the sale at a reduced price. BID AMOUNTS This is an oral Public Auction requiring verbal bids on the properties. Bids will not be accepted in increments of less than $100. The auctioneer may call for bids on certain properties in higher increments than $100 at his discretion. PAYING FOR PROPERTIES PURCHASED AT THE TAX SALE Payment in full is required at time of sale. Cash will not be accepted. All sales will be for lawful money of the United States, in the form of certified check, money order, or cashier s check, made payable to the Sacramento County Tax Collector. Personal checks or cash will not be accepted. If the successful bidder leaves without paying the sale will be void, any rights to the property forfeited, and the property will be re-offered before the end of the Public Auction. In addition to the final bid amount the payment must include the documentary transfer tax on the bid amount. The documentary transfer tax is based on the rate of $.55 of each $500 or fraction part of each $500 when such bid exceeds $100. To calculate this tax, you must decide the amount you are willing to offer for the property and divide that amount by $500. Use that number and round it up, for example, 7.2 becomes 8, or becomes 14. Then use that number and multiply it times $.55, and this will determine the amount of the transfer tax. Please see the example below. 8

9 Documentary Transfer Tax Calculation Example: Bid amount of $3,600 divided by $500 = 7.2; round 7.2 up to 8; and multiply 8 x $.55 = $4.40 (documentary transfer tax). Add $4.40 to your bid of $3,600 = $3, This would be the total payment to purchase the property, based on a bid of $3,600. Properties located in an incorporated city may have additional transfer tax due to the city after the sale. This amount is NOT collected as part of the sales price. Please contact the Revenue Division of the incorporated city in which the property you wish to bid on resides for more information. It is recommended that you bring multiple checks in varying denominations. money orders must be made payable to Sacramento County Tax Collector. Certified funds, cashier s checks and PURCHASE AGREEMENT A Purchase Agreement must be completed and signed by the successful bidder following the sale of each item offered. REFUNDS Refunds of overpayments of the purchase price cannot be made at the tax sale. All refunds for overpayments will be issued within thirty (30) working days following the date of sale. RECEIPT(S) Receipt(s) of payment showing all deeding information will be mailed to the purchaser within ten (10) days after the sale. These receipt(s) should be checked carefully for any errors in deeding information, so that the purchaser may notify the Tax Collector immediately of any corrections before the recording of the tax deed(s) takes place. You will not be allowed to change the deeding information after the tax sale; we are required to record the deed as shown on the original Registration form. TAX DEED RECORDATION Within four weeks after the auction a tax deed will be recorded by the Tax Collector. After recording the deeds will be mailed to you by the County Clerk/Recorder. POSSESSION OF THE PROPERTY The purchaser may take possession of the property after the tax deed has been recorded. Properties sold at tax sale that are occupied are a civil matter between the occupant and the owner; this may be a tenant and landlord relationship. If the purchaser requests the occupant(s) to leave and has any difficulty, the purchaser should contact the Sheriff s Civil Division for instructions at (916) You may not request that the tenant leave the property until after the Tax Deed has been recorded. POSTPONED, NO BID, OR VOID SALE PROPERTIES The Tax Collector may postpone the sale of any property for up to 90 days from the original tax sale date. When a property offered for sale receives no bid, the Tax Collector may re-offer property at a reduced price at the same sale or next scheduled sale. Properties that receive no bid are not available for sale to the general public by the Tax Collector after the auction has closed. Properties are only sold to the general public through an approved tax sale. The next public auction date is scheduled for May 16, The second sale is at the discretion of the Tax Collector and may be cancelled. You may subscribe to receive notification when properties have been Removed or Postponed, or the auction cancelled. To subscribe, go to our website at select the esubscribe option for Tax Default Property Sales updates. 9

10 COMMENTS RELATED TO TAX-DEFAULTED PROPERTY SALES COMMENT Lien & IRS Lien Structure Lot # Possible Code Enforcement Charges Contaminated And Superfund Previously Sealed Bid Reduced Bid EXPLANATION A brief investigation revealed delinquent liens on the property that may not be relieved through the purchase of this property at the tax sale. Additionally, we cannot ensure the nonexistence of other liens. Please refer to Liens on Property in the information packet. Records show a structure on the property, but we cannot ensure the existence or condition of such structure. A parcel grouped with one or more other parcels to create a Lot. This property will be sold within the Lot. Please refer to the listing of Lots at the beginning of the list of parcels to locate the minimum bid for the Lot. A Code Enforcement Nuisance Abatement lien or a lis pendens is known to be recorded against the property and may NOT be included in the minimum bid. Violations may be currently outstanding on the property being offered for sale. The sale of property through a tax sale does not postpone or affect any enforcement procedures to bring the property into compliance, and the nuisance filing may not be released through the sale process. There may be costs that will appear on the next tax bill. A Contaminated Parcel offered for sale may contain hazardous wastes, toxic substances, or other substances regulated by federal, state, and local agencies. Contaminated parcels are any parcels that may have appeared on a contaminated property list as follows: in the Environmental Management of Sacramento County; in the State of California Department of Toxic Substances Control (DTSC) Annual Active Work plan (State equivalent of Superfund List ); the County of Sacramento Tax Collector s Office has received other information and/or documents related to environmental contamination on the parcel. This information is in the file and, upon request, is available for inspection by members of the public prior to the tax sale. Superfund -- A Superfund Parcel represents a contaminated parcel that has appeared on the United States Environmental Protection Agency National Priorities List. A parcel where size, shape, or other characteristic renders the property essentially useless. The property has been offered for sale as a Sealed Bid to adjacent owners and has not sold. When a parcel offered for sale at a previous tax sale received no bid, the Tax Collector has the authority to reduce the Minimum Bid. These parcels are being offered at a Reduced Bid. Note: We cannot warranty conditions indicated by the existence or nonexistence of the above identified comments in conjunction with listed properties. If disagreement arises between the property identification as established by the Assessor s parcel number, and that otherwise written herein, the Assessor s parcel number shall take precedence. Situs Address The address shown on the Tax-Collector s records was extracted from the Assessor s tax assessment file; however, the address cannot be guaranteed. 10