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COUNTY OF ALPINE Department of Finance Carol McElroy- CAO/DOF Tina Scherer- Chief Deputy Treasurer-Tax Collector P.O. Box 217 - 99 Water Street, Markleeville, CA 96120 (530) 694-2286 / Fax (530) 694-2491 Web Page - http://www.alpinecountyca.gov INSTRUCTIONS FOR FILING CLAIM The California Revenue and Taxation Code, Section 4675, states in part (paraphrased): For the purposes of this article, parties of interest and their order of priority are: First, lien holders of record prior to the recordation of the tax deed to the purchaser, in the order of their priority. Then, any person with title of record to all or any portion of the property prior to the recordation of the tax deed to the purchaser. In the event that a person with title of record is deceased at the time the distribution of excess proceeds, the heirs may submit an affidavit pursuant to Chapter 3 (commencing with Section 13100) of Part 1 of Division 8 of the Probate Code to support their claim for excess proceeds. A party of interest in the property at the time of the sale may assign his or her right to claim the excess proceeds only by a dated, written instrument that explicitly states that the right to claim the excess proceeds is being assigned, and only after each party to the proposed assignment has disclosed to each other party to the proposed assignment all facts of which he or she is aware relating to the value of the right that is being assigned. Assignments must include proof that the amount and source of excess proceeds have been disclosed to the party of interest and that the party of interest has been advised of his or her right to file a claim on his or her own behalf directly with the county at no cost.(§4675). If you believe you qualify as a party of interest in the sale of tax-defaulted property described on the enclosed claim hereof, please fill out the form stating how you have determined your status as a party of interest. You must attach ORIGINAL supporting documents to verify your claim as follows: 1. In case Trust Deed beneficiaries must submit the ORIGINAL promissory note, trust deed and any assignments, evidencing the lien or security interest, along with a statement setting forth the original amount of the lien, the total amount of payments received reducing the original amount of the lien, and the amount that was still due and payable as of the date of the sale of the tax-defaulted property by the tax collector. If the note was in default according to its terms at the time of sale, documentation evidencing all collection efforts must be submitted. If you are a judgment creditor or other type of lienholder, you also must submit a statement setting forth the original amount of the lien, the total amount of payments received reducing the original amount of the lien, and the amount that was still due and payable as of the date of the sale of the tax- ---PAGE BREAK--- defaulted property by the tax collector. In addition, judgment creditors must also submit verifiable proof that the judgment debtor is the person(s) who possessed record ownership of the property sold at the tax sale. 2. In case you must submit original recorded documents deed, death certificate, court order, etc.) supporting your claim. You must also submit a notarized verification that you are the person named in the document where you acquired title and photo proof of identity (i.e. current driver’s license, passport etc.). If you are claiming as an heir pursuant to Chapter 3 of the Probate Code, in addition to the above required documentation, you must also submit a properly completed Affidavit and a notarized verification of proof of identity. Wills and trusts should be submitted to aid in determining claim eligibility and distribution, but please be advised that these types of documents are not sufficient evidence when presented alone. 3. In case you must submit, in addition to the proof required of lienholders and persons with title of record, proof in the form of a verified affidavit executed by all parties to the assignment, that the amount of excess proceeds has been disclosed to the party of interest and that the party of interest has been advised of his or her right to file a claim for the excess proceeds on his or her own behalf (§4675). IMPORTANT NOTICE: The Alpine County Treasurer-Tax Collector does not accept lost document affidavits under any circumstances in the Excess Proceeds claim process. PLEASE NOTE: Claims will be processed after one year has passed from the date of the recording of the deed to the purchaser. In order to receive consideration by the county Board of Supervisors, completed claims must be postmarked BEFORE THE EXPIRATION OF ONE YEAR following the date of the recording of the deed to the purchaser.