By what authority is tax-defaulted property sold by the County Tax Collector?
Under jurisdiction of the California Revenue and Taxation Code, the County Board of Supervisors may direct the Tax Collector to sell at public auction real properties which have been tax-defaulted more than five years (3691(a)), or have a nuisance abatement lien remaining unpaid more than three years (3691(b)). California Revenue and Taxation Codes, Sections 3691 – 3731.1.