Auction - General Terms & Conditions


Treasurer-Tax Collector

Tamie Frasier

General Terms & Conditions

Properties in Napa County that are subject to sale at public auction for non-payment of property taxes must be offered for sale within four years of the time the property becomes subject to the Treasurer-Tax Collector’s power to sell (Revenue and Taxation Code Section 3692(a)). Treasurer-Tax Collector is responsible for the administration of these sales pursuant to the Revenue and Taxation Code and the written approval of the Napa County Board of Supervisors. Licensed salesmen, brokers or realtors, should not in anyway equate the sale of this property to real estate sales.

The right of redemption on a parcel ceases at 5:00 p.m. on the last business day prior to the sale.

The Treasurer-Tax Collector does not provide the purchaser with a title insurance policy. Many title companies may not issue their policy of title insurance on a Tax Deed to Purchaser of Tax Defaulted Property for one year, unless a quiet title action has been successfully pursued in the courts, or quit claim deeds are acquired from the former owner and all lien holders. You are encouraged to consult with the title company of your selection.

If property you have purchased is encumbered with foreclosed or unforeclosed street bonds, irrigation assessments, income tax liens, etc., a Tax Deed to Purchaser of Tax Defaulted Property may or may not discharge these obligations. A Tax Deed to Purchaser of Tax Defaulted Property will not abolish easements constituting servitudes upon, or burdens to, the property. A complete investigation of all these encumbrances, and/or all liens should be made before attending the tax sale.

The Internal Revenue Service (IRS) has the option of redeeming after sale, up until 120 days, any property on which there is an IRS lien recorded. The IRS must pay the actual amount paid for the property by the purchaser plus a specified rate of interest from the date of the sale.

Physical inspection of the property is recommended by the Treasurer-Tax Collector’s Office prior to your purchase. The County of Napa makes no guarantee, expressed or implied, relative to the title, location, or condition of the properties for sale, nor do we make any assurances that the improvements, which may be shown on the tax assessment roll, exist at the time of your purchase.  The Treasurer-Tax Collector’s Office makes no inspection or warranty regarding possible contamination. Any personal property, such as mobile homes or equipment on the property, is not part of the sale.

All parcels will be sold “As Is”. This is a “Buyer Beware” situation and all sales are final.