Do liens or encumbrances on Tax Sale properties transfer to the new owner through a Tax sale property purchase?
Chapter 7, Section 3712 of the California Revenue and Taxation Code states: “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, which installments will become payable upon the secured roll after the time of sale.

(b) The lien for taxes or assessments or other rights of any taxing agency which does not consent to the sale under this chapter.

(c) 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.

(d) 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.

(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) which are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with Section 4671) Part 8.

(g) Any federal Internal Revenue Service liens which, 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.”

Note: A title search initiated at the prospective purchaser(s)’ expense should reveal any liens or encumbrances on a property in the tax sale.

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1. How can I obtain a list of properties to be offered at the tax sale?
2. How do I find or see a property I'd like to bid on at the tax sale?
3. Is a tax sale publicly advertised?
4. How do I enroll in a tax sale?
5. Can I mail in or submit a sealed bid for a property in the public auction sale?
6. Can I obtain a property available at the public auction tax sale by paying the delinquent taxes thereon prior to the tentative tax sale date?
7. What guarantees do I have that the property is in good condition and can be used for my purposes?
8. Do all properties with an address have a home on them?
9. How soon can I take possession of a property after my purchase at the tax sale?
10. How is the minimum bid on a tax sale property determined?
11. When does the right of redemption on a tax-defaulted parcel subject to the power to sell cease?
12. How soon may I begin improvement of the property after my purchase?
13. What happens to the properties that do not sell at the auction? Can tax sale properties be purchased directly from the County?
14. What are the conditions of payment for property at the Tax Sale?
15. Do liens or encumbrances on Tax Sale properties transfer to the new owner through a Tax sale property purchase?
16. How can I determine what use I can make of a Tax Sale property before I purchase it?
17. How do I obtain information on Tax Lien Certificate Sales?
18. How can I get parcel maps of the properties?
19. How will the title in the deed to the purchaser be vested?
20. Are properties sold at auction on an "AS IS" basis?