Secured - The purpose of a Secured tax sale is to return tax defaulted property back to the tax roll, collect unpaid taxes and convey title to the purchaser. Properties become subject to the County Tax Collector’s power to sell because of a default in the payment of property taxes for five or more years. These properties may be purchased at one of our many online public auctions; there are no tax lien certificates or over the counter sales.
Unsecured - The purpose of an Unsecured tax sale is to collect unpaid personal property taxes and to convey the owner’s rights, title and interest in the property to the purchaser. These properties are subject to Seizure and Sale pursuant to the State of California Revenue and Taxation Codes 2951-2963 due to a failure to pay unsecured personal property taxes. The property may be purchased at public auction held either on-site or online over the web.