HomeMy WebLinkAboutRESOLUTIONS - 01102017 - 2017/8C.69
Contra Costa County Conditions and Procedures to Delay
Tax Sales under Revenue & Taxation Code Section 3691
In order for the delay of sale of properties, all of the following conditions must be met.
Conditions:
i Property owner must have been able to meet the eligibility requirements of the
State of California Property Tax Postponement (the “PTP”) program prior to
January 1, 2017.
i Defaulted taxes of five years or more must exist on the property subject to the
PTP program.
Procedures:
i Property owner must provide the Contra Costa County Treasurer-Tax Collector’s
Office either a copy of the notice of approval for the PTP program or substantial
evidence to the Treasurer-Tax Collector that they met the eligibility requirements
of the PTP program prior to January 1, 2017.
i Treasurer-Tax Collector’s Office shall review documentation to confirm the
conditions set forth above have been met.
i If conditions are met, the Treasurer-Tax Collector may postpone the tax sale or
any portion thereof to be held not less than eight days or more than 90 days from
the time originally fixed for the sale in accordance with California Revenue and
Taxation Code Section 3706.1.
i If conditions are not met, the Treasurer-Tax Collector shall respond in writing to
the taxpayer with an explanation of the conditions that are not met.
i The Treasurer-Tax Collector, upon the recommendation of County Counsel, may
remove a parcel from the tax sale if it is deemed the removal is in the best
interest of the county in accordance with California Revenue and Taxation Code
Section 3698.8.