2025 Tax Sale Terms & Conditions

COLUSA COUNTY TREASURER – TAX COLLECTOR

TERMS AND CONDITIONS OF TAX SALE

ALL POTENTIAL BIDDERS ARE REQUIRED TO READ AND UNDERSTAND THESE TERMS 

ONLINE TAX SALE (AUCTION)

The Tax Collector will conduct a tax sale of tax defaulted property by on-line auction beginning at 8:00 a.m. (PST) on September 16th, 2025 and ending on September 18th, 2025 at the times stated on each auction item.  The auction will be held online at www.publicsurplus.com.  There will be a viewing period beginning thirty (30) days prior to the auction.

The descriptions provided are based on the Official Records of the County Recorder’s Office and are presumed to be correct. The property to be sold may be approximately located from maps provided in the due diligence information on each auction item on www.publicsurplus.com.

Any personal property, such as a mobile home or equipment located on the property not “permanently affixed” to the land, is not a part of the sale. It is up to the prospective purchaser to investigate this in advance of bidding.

The properties offered at the tax sale auction shall be sold to the highest bidder. A bid is an irrevocable offer to purchase property. All properties are sold as is and all sales are final.

IMPORTANT AUCTION INFORMATION

Any party wishing to bid on properties offered for sale must register in advance at www.publicsurplus.com and pay a refundable deposit.  The deposit must be submitted by credit card following the instructions below in the BID DEPOSIT AND FEE REQUIRMENT section below.

The auction will be conducted exclusively via the Public Surplus internet website at www.publicsurplus.com.  Each sale may have different end times which will be indicated on the individual parcel auction page. The auction will extend if any competing bids are made in the last five (5) minutes of the auction and will continue until no bids are placed for five (5) consecutive minutes.

All fees have been added to the minimum bid except for the 8% buyer’s premium (Public Surplus service charge), the documentary transfer tax for the County of Colusa (based on purchase price) and recording fee which will be added to, and collected with, the final payment.

REDEMPTION 

Properties that are redeemed on or before the close of business on the last business day prior to the sale will not be offered for sale. Please note that redemption of a property prior to auction by a party other than the owner will not cause transfer of ownership. The owner of record retains title to the property.

When property is sold at public auction on which the IRS holds a tax lien, the United States has the right of redemption for one hundred twenty (120) days from the date of such sale (26 USC Section 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 expenses of sale that exceed any income received from the property

BID DEPOSIT AND FEE REQUIREMENTS

Only bids submitted via the Internet will be accepted. Register on‐line at www.publicsurplus.com. To participate in the auction, bidders must submit a $1,000 bid deposit prior to bidding on any property as part of this tax sale auction. Bid deposits must be in the form of a credit card payment. It is suggested to finalize your deposit well in advance of the auction to ensure your eligibility to bid. Please contact Public Surplus directly for instructions and questions pertaining to Bid Deposits.  

Bidders will be required to provide vesting information. Bidders who win multiple parcels will be required to send to submit a Vesting Form for each parcel won.

Neither the County of Colusa nor the Tax Collector (collectively referred to as the “County”) will be registering bidders or accepting bids. All questions regarding registration will be directed to Public Surplus.  

A computer work station will be available to persons who need one at 547 Market St, Suite 111, Colusa, CA 95932 during their normal office hours.

The County retains the right to reject any and all bids for any reason, may withdraw any property from the tax sale auction at any time before or during the sale, and reserves the right to cancel the sale of a property at any time prior to the issuance of the tax deed.

Pursuant to Section 3698.5(d) of the Revenue & Taxation Code current owners of record may not purchase their property at tax sale under certain circumstances.

If you are a successful bidder, your $1,000 deposit will be applied to your purchase. If your deposit amount is greater than the total purchase price the difference will be refunded to you within forty‐five (45) days after the close of the sale. If you are not a successful bidder, your $1,000 deposit will be refunded to you by Public Surplus within six (6) business days after the close of the sale.

SETTLEMENT REQUIREMENTS 

The notification of a winning bid will include the total purchase price, including documentary transfer tax and recording fees, with instructions concerning the various payment methods. The California documentary transfer tax will be added to, and collected with, the full purchase price. This tax is calculated at the rate of $.55 for each $500.00 or fractional part thereof, if the purchase price exceeds $100.00. A $22.00 county recording fee will be collected to record the tax deed for the purchase of tax defaulted property.

Successful bidders shall make payment in full by wire transfer. Payment is required no later than 1:00 p.m. PST, September 26th, 2025, six (6) business days after the close of the sale.  No personal checks will be accepted.  

Only a successful bidder has the opportunity to purchase County assets. California State Law prohibits the County from selling to the second highest bidder. If the bidder defaults or the payment policy is not adhered to, the successful bidder (and parties they represent) will forfeit their $1,000 deposit to the County and will not become the owner of the subject property. Additionally, they will be banned from participating in County tax sale auctions for five (5) years.

Important Note:

The property taxes for the 2025/2026 fiscal year have not been included in the minimum bid amount.  The property tax bill for 2025/2026 will be e-mailed or mailed to you if you are the successful bidder for any property(ies). 

CONVEYANCE OF TITLE 

Successful bidders will be asked to complete a deed information form showing how they want the title to the property to be held (vesting). The online deed information form will be provided to the winning bidders and must be completed within six (6) business days following the close of the auction. The County Recorder will mail the original deed to the purchaser after recording, usually within four (4) to six (6) weeks.  

California Revenue & Taxation Code Section 3712 sets forth the scope and extent of title conveyed by the Tax Deed as a result of a tax sale. Please consult an attorney for further information and legal advice concerning any questions you may have regarding legal title to property purchased at a tax sale.

The successful bidder may take possession of the property after the tax deed to purchaser has been recorded. Most title companies will not insure title on properties sold at public auction for at least one (1) year after the tax deed has been recorded. Legal action to challenge a tax sale must be commenced within one (1) year of the tax deed recording date.

BUYERS DUTY OF DUE DILIGENCE

 All properties offered for sale and sold at each tax sale auction are offered and sold on an “as is” basis only. The County assumes no responsibility, implied or otherwise, that the properties are in compliance with zoning ordinances; conform to building codes and permits, or situs addresses. Each bidder shall alone bear the duty of due diligence to inspect the properties offered for this tax sale auction and investigate all title matters; judgment, nuisance abatement, code enforcement, or other liens; encumbrances; easements; covenants; restrictions; servitudes; boundaries; the existence, condition, and legal status of all improvements and appurtenances; compliance with all applicable zoning ordinances; building and other codes; permit requirements; notices of violations; other recorded notices; bankruptcy proceedings; and all other conditions affecting these properties. The bidder bears the burden of determining the actual location of the property and its boundaries, property lines, and the actual location of all rights‐of‐ways and easements affecting the property. Use caution and investigate all aspects of property before you bid. A bid is an IRREVOCABLE OFFER to purchase the property.

On a rare occasion, an item up for auction may only consist of a portion of ownership interest. It is the bidder’s responsibility to research these items prior to purchase and to be aware of exactly what property you are purchasing, or in this case, what interest you are purchasing in a particular property.

Any information concerning these properties is presented by the County as a courtesy for general reference only and the County makes no warranty whatsoever as to the accuracy or veracity of any information provided.