The purpose of a sale of tax defaulted properties is to collect property taxes that have not been paid by the owner for at least 5 years. Offering the property at tax sale achieves this by either forcing payment of delinquent taxes or by selling the property to a new owner. The Amador County Tax Collector's Office typically holds one tax sale annually.

Public auctions are conducted pursuant to Section 3691, et seq., California Revenue and Taxation Code.

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