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Global Discoveries v. County of Contra Costa CA1/2
Section 4675, subdivision (a) provides, in relevant part: “Any party of interest in the property may file with the county a claim for the excess proceeds, in proportion to that person’s interest held with others of equal priority in the property at the time of sale, at any time prior to the expiration of one year following the recordation of the tax collector’s deed to the purchaser.” Section 4675, subdivisions (b) and (c) detail the process by which a party of interest may assign their right to claim excess proceeds, and the required disclosures and advisements to the party of interest to act on its behalf. Section 4675, subdivision (d) states: “The claims shall contain any information and proof deemed necessary by the board of supervisors to establish the claimant’s rights to all or any portion of the excess proceeds.”

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