Auction - Tax Deed to Purchaser

WE ARE NAPA COUNTY

Treasurer-Tax Collector

Tamie Frasier

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 the recording of the tax deed.

The deed conveys title to the purchaser free of all encumbrances of any kind existing before the sale, except:

  • 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, or 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.

 

The County Recorder will mail the original deed to the purchaser after recording, usually within four to six weeks.

* 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 lien, the United States has the right of redemption for 120 days from the date of such sale ((USC Title 26 Sec. 7425(d) and Revenue and Taxation Code Section 3712(g)).  The IRS will pay the actual amount paid for the property by the bidder, plus a specified rate of interest from the date of the sale, plus the expense of sale that exceed any income received from the property.