Matthew Jennings
Treasurer-Tax Collector
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Q. How can I pay for a property through Bid4Assets?
A. Payment must be made by Wire Transfer, Certified Checks or Cashier's Checks. PERSONAL
CHECKS, MONEY ORDERS, TRAVELER'S CHECKS, or CREDIT CARDS ARE NOT
ACCEPTED.
Q. What are the conditions of payment for property at the tax sale?
A. Payment in full of the pending amount bid, a $35.00 processing fee, the California Documentary
Transfer Tax prescribed by County Ordinance #516 sec. 3, and the City of Riverside, Real Property
Transfer Tax is required to be paid by 1:00 p.m., Pacific Time on Friday, May 3, 2024. If full
payment is not made by this deadline, the deposit amount will be forfeited to the Treasurer-
Tax Collector.
Q. Do liens or encumbrances on tax sale properties follow to the new owner through a tax sale
property purchase?
A. Chapter 7, Section 3712 of the California Revenue and Taxation Code is quite specific in answering
the above question. It is quoted verbatim, as follows:
3712. Title conveyed. The deed conveys title to the purchaser free of all encumbrances of any kind existing
before the sale, except:
(a) Any lien for installments of taxes and special assessments, that installments will become payable upon
the secured roll after the time of the sale.
(b) The lien for taxes or assessments or other rights of any taxing agency that does not consent to the sale
under this chapter.
(c) Liens for special assessments levied upon the property conveyed that 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 that 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.
(d) Easements of any kind, including prescriptive, constituting servitudes 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.
(e) 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.
(f) Unpaid assessments under the Improvement Bond Act of 1915 (Division 10 [commencing with Section
8500] of the Streets and Highways 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, or that are being collected
through a foreclosure action pursuant to Part 14 (commencing with Section 8830) of Division 10 of the
Streets and Highways Code. A sale pursuant to this chapter shall not nullify, eliminate, or reduce the
amount of a foreclosure judgment pursuant to Part 14 (commencing with Section 8830) of Division 10
of the Streets and Highways Code.
(g) Any federal Internal Revenue Service liens that, 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.
(h) Unpaid special taxes under the 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, or that are being collected through a foreclosure action pursuant to Section
53356.1 of the Government Code. A sale pursuant to this chapter shall not nullify, eliminate, or
reduce the amount of a foreclosure judgment pursuant to Section 53356.1 of the Government Code.