PROPERTY TAX DEFAULT (DELINQUENT) LIST (REV. & TAX. CODE, §§ 3371, 3372) I, Nicholas F. Valencia, Sutter County Tax Collector, State of California, certify as follows: The real properties listed below were declared to be in tax default at 12:01 a.m. on July 1, 2023, by operation of law pursuant to Revenue and Taxation Code Section §3436. The declaration of default was due to non-payment of the total amount due for the taxes, assessments, and other charges levied in the fiscal year 2022-2023 that were a lien on the listed real property. Tax-defaulted real property may be redeemed by payment of all unpaid taxes and assessments, together with the additional penalties and fees, as prescribed by law, or it may be redeemed under an installment plan of redemption. The amount to redeem, including all penalties and fees, as of September 2026, is shown opposite the parcel number and next to the name of the assessee. All information concerning redemption of tax-defaulted property will be furnished, upon request, by Nicholas F. Valencia, P.O. Box 546, Yuba City, CA 95992 or 1160 Civic Center Blvd., Ste E, Yuba City, CA 95993, (530) 822-7117. PARCEL NUMBERING SYSTEM EXPLANATION The Assessor's Parcel Number (APN), when used to describe property in this list, refers to the Assessor's map book, the map page, the block on the map (if applicable), and the individual parcel on the map page or in the block. The Assessor's maps and further explanation of the parcel numbering system are available in the county assessor's office. Property tax defaulted on July 1, 2023, for the taxes, assessments and other charges for the fiscal year 2022-2023. Assessor's Assessee Name Amount Parcel To Number Redeem 051073011000 Ruiz Susan (Est Of) $10,159.87 051111025000 Bordsen Eleanor F Tr/Et $12,570.17 051141013000 Moon Clark E Jr. $3,129.61 051172003000 Orozco Gustavo G $5,692.58 051184006000 Castro Ronald J $3,786.78 051241002000 Speaker 93 Tr Et. $1,719.23 051264005000 Wade Alyssa A $7,989.48 051264006000 Smith Alix $4,798.13 051272013000 Heitman Dennis E/Penelope J $1,814.86 051322025000 Soli Erik M. $1,235.59 051323013000 KNC 2023 Rev Tr Etal $6,081.07 051412006000 Habib Steven $1,239.46 051435003000 Altamirano Jose/Zulema $3,097.95 052075016000 MC Afee Fam 94 Tr Et $3,361.17 052172010000 Goessl Tammy Et $521.88 052294010000 Ratliff Glen H $5,406.60 053152025000 Bartlemay Jeannette $533.95 053172001000 Watson Anthony B $1,376.26 053172016000 Ortega Ignacio M $6,353.92 053173011000 Ali Etal Mohammad l $16,478.15 053181001000 Favila Maria T $2,500.89 053211008000 Bagley Joshua $4,293.75 053233036000 Powar Jagjit S $21,467.85 053264004000 Jimenez Etal Leonal $4,814.38 053442005000 Fine Homes LLC $7,623.02 054201051000 Grove Home Assoc $450.82 054201088000 Da Silva Jessica N $5,290.86 059112013000 Gonzalez Bryam R Etal $2,596.63 059263006000 Buschmann Clark A/Glynis A $1,912.86 054120008000 Gharu Ashok $3,545.98 054150033000 Lockhart Stephen L $2,062.24 059310008000 Jason James Rev Liv '09 Tr Etal $20,117.04 059370048000 Larcom Bryan Etal $6,243.00 052156020000 Khan Etal Nasir $53,468.28 052200061000 Burns Loading Co $25,931.58 052211032000 Gaud-Torres Sandie L $612.43 052225010000 Bordsen 94 Tr Et $9,807.19 052225015000 Lea Etal John E $1,375.69 052270028000 Brookshire David $82,736.55 052462004000 Trevino Jimmy G Etal $10,995.54 052501021000 Oyanguren Carlos $20,102.91 052501040000 Salas Phillip $3,525.21 054160004000 Rios Jenifer $5,406.13 055200050000 Singh Amanpreet Etal $994.18 053050019000 Lucatero Alonzo $3,089.33 053080032000 Thompson Samuel $19,589.00 053400059000 Royal Investors Inc $15,145.41 051062014000 Ross Raymond/Corinne $8,301.70 051490029000 Skyway Partners LLC $11,816.73 052112011000 Flores Daniel $453.51 052113011000 Gomez Santiago (Est Of) $5,595.35 059430010000 Kathleen I Haskins '01 Tr $4,582.77 051620086000 Thiara Gurpal S $2,923.86 054050019000 Anderson Roger $24,453.15 055080080000 Singh Paramjit $2,246.37 055090032000 Moore Jason/Elizabeth $14,910.55 055170050000 Arao Russell $3,978.26 055180103000 Sandhar Arvinderjit $14,628.59 055190065000 Singh Kulwinder $2,497.98 055210036000 Kaur Amanjot $2,535.47 055210050000 Singh Amar Etal $2,781.33 056310095000 Singh Harinder $10,624.24 057240002000 Tarin Mohammad $4,190.47 057072022000 Luenenberg Fam 04 Tr Et $2,926.07 057072023000 Luenenberg Fam 04 TR Et $4,158.25 056190011000 Aguilar Fernando $696.48 057172003000 Jackson Forrest S $12,018.20 056070078000 Howsley Penny $3,725.63 056110002000 Delgado Etal Mario $4,902.44 051514005000 Garrison Brandon $2,898.15 054270033000 Sran Gurtejpal S $2,511.82 061043002000 Dhillon John Paul Tr Etal $7,171.85 061060027000 Lewis Judith A 10 Tr Etal $28,873.71 061080044000 Dhillon John Paul Tr Etal $11,169.93 062041006000 Costes Sheri L $118.66 062371001000 Elzea Jared $3,182.65 062430004000 Coyner Greg A $8,155.28 062430019000 Hussain Shahid $8,495.88 062240011000 Sheffield Ronald L/Paulette $2,625.40 062240021000 Goodman David $14,475.25 062220005000 Battise 15 Tr Et $156.11 062200028000 Yip Rev I-V 19 Tr Etal $16,451.43 051650094000 Hundal Baljinder S $14,317.96 051650111000 Basi Karendeep K $2,437.68 051670035000 Forster Michael T $3,935.35 063020082000 Double H LLC $12,741.65 063020086000 Astle Steven $34,302.63 063010112000 West Horizon Business Park $4,327.04 059450011000 Bains Jasbir S $1,427.10 057370016000 Badillo Jr. Waldo $387.36 062350012000 MC Peters Michael K/Tracey $3,209.50 063061007000 Patrick Jerry D Et $2,502.13 063121006000 Brown James J $4,065.29 006040059000 Fazzini Anthony Jr. (Est Of) $22,709.91 006540047000 Fraga Agustin $1,966.13 006720023000 Hayat Muhammad $3,624.77 006720035000 Ali Subtain $3,741.24 006620004000 Moreno Maria Etal $10,876.64 006620005000 Zamora Odilon/Guadalupe $2,182.17 006620007000 Zamora Juan $4,995.75 006620019000 Bowles Liv Tr-Le Etal $4,481.98 006600004000 Mann Jasvir S Etal $29,630.47 006600013000 Mann Jasvir S Etal $4,495.26 006660061000 Miranda Crlos E/Fabiola $751.74 706600007010 Robertson Charles E $1,368.56 006160047000 Zermeno Diana $1,211.03 006201006000 Jones Keven Etal $5,361.63 006215001000 Brar Balwinder $784.18 006216003000 Magallon Pablo/Antonia $1,582.13 006030004000 Sohal Harminder $5,723.63 006125001000 Bains Rev Liv 18 Tr Etal $23,832.80 006125008000 Bains Rev Liv 18 Tr Etal $13,568.02 006126002000 One World Real Estate LLC Et $12,502.70 006126012000 Bains Rev Liv 18 Tr Etal $37,145.05 006154001000 Castro Ann J $4,617.24 006181006000 Zamora Odilon/Guadalupe Et $3,820.32 006232005000 Acquah Jr. Kenneth A $1,068.38 006194007000 Nuno Anthony $1,234.03 006462006000 Bumpus Graig A/Teresa G $6,912.87 006463001000 Joshi Kanta Liv Rev 01 Tr $4,415.26 023160003000 Ohri Jagdeep $8,566.90 023241004000 Thiara Sarbjit $38,281.60 023053038000 J & A Caggiano Rev '21 Tr Etal $3,739.01 023260208000 Dhillon Darlene $38,302.77 023273002000 Nishikawa Reid Etal $8,703.57 020241002000 Hayes Darcell Etal $16,212.96 022161006000 Meyers Matthew L $4,129.65 025260035000 Popovich Praxedis M-Le $16,967.28 022080052000 Paul and Lottie Dixon Family Tr $2,035.08 022202003000 Hernandez Moises A $1,954.83 022203002000 Haley Fam 96 Tr $24,098.57 017313005000 Johnson Rex L (Est Of) $2,303.78 022301003000 Carlos Ron 21 Tr Etal $3,024.40 022315011000 Okimoto 02 Tr Et $2,265.54 017212011000 Ommen Fam '12 Tr Etal $100.22 019010035000 Haitman Dennis E/Penelope J $4,140.19 020030053000 Dewitt Michael A $1,667.82 013200098000 Sutter Buttes LLC $22,955.80 013200119000 One World Ranches $6,599.38 013200120000 One World Ranches $6,599.38 013200121000 One World Ranches $6,599.38 013200122000 One World Ranches $6,599.38 013200123000 One World Ranches $6,599.38 013200125000 One World Ranches $101,484.88 013270108000 Department of Water Resource $612.88 013270122000 Sutter Buttes LLC Et $5,354.60 014114004000 Steen Troy M $3,002.71 014122008000 Garcia Jonathon D $4,316.78 014161004000 Shaw Fam '25 Tr Etal $1,021.32 014251013000 Staib Kurt/Joan $244.82 014291024000 Markus Angela G $4,424.83 014321006000 Thompson Robert W $8,780.42 013260004000 Kliban Liv '17 Tr $1,963.40 013253060000 Duarte David Jr $13,168.06 008280122000 Heier Fam Rev 09 Tr Etal $611.87 013200066000 Moroni Rev I-V 11 Tr Et $5,378.94 013200099000 Sutter Buttes LLC $1,493.76 013200115000 Sutter Buttes LLC $27,574.05 013200116000 Sutter Buttes LLC $13,444.59 013200117000 Sutter Buttes LLC $40,391.31 013200118000 Sutter Buttes LLC $62,243.97 033080054000 MC Reynolds David $10,866.50 728220028010 Sharma Suneel $2,451.80 034030007000 B&D Family Partnership $20,230.35 009050005000 Sacramento and San Joaquin Drainage $150.50 009320011000 Sutter Land Holdings LLC $24,913.90 009320013000 Sutter Land Holdings LLC $13,617.01 009010082000 Sutter Land Holdings LLC $99,126.36 709010082010 Pamma Gurnam S $7,804.60 709010082020 Pamma Gurnam S $4,025.23 010153011000 Spaich Bette Ann '25 Tr Etal $13,518.68 010153012000 Spaich Bette Ann '25 Tr Etal $24,094.70 008090007000 Carlin Family Orchards LLC $2,280.84 008040020000 Dynamic AG Inc $445,808.89 034120018000 Bhatti A&K Rev 13 Tr Et $33,785.87 034120020000 Bhatti A&K Rev 13 Tr Et $30,414.29 034120021000 Bhatti A&K Rev 13 Tr Et $14,594.56 034120022000 Bhatti A&K Rev 13 Tr Et $32,166.95 034200019000 Dean Andrew $13,496.93 033162009000 Bedolla Jose $2,442.47 033162010000 Fales Joe/Jennifer $585.08 033164009000 Hamilton (Est Of) Shirley A $5,258.27 033164014000 Fales Joe/Jennifer $422.89 033171003000 Baker Walter J (Est Of) $2,869.30 033172001000 Frieze (Est Of) Shirley A $3,517.71 033173001000 Frieze (Est Of) Shirley A $3,263.02 033173002000 Frieze (Est Of) Shirley A $2,660.54 033173006000 Hamilton (Est Of) Shirley A $1,774.12 033174003000 Frieze (Est Of) Shirley A $5,968.20 033180017000 Frieze (Est Of) Shirley A $7,340.46 033130034000 Vincent Gregory S/Kathleen $10,902.62 013041005000 Loftis Dustin R $3,099.73 010190024000 Makat Investments LLC $25,535.29 010190025000 Makat Investments LLC $19,124.34 008280110000 Heier Fam Rev 09 Tr Etal $352.81 010240043000 Makat Investments LLC $12,914.97 010240048000 Makat Investments LLC $24,244.53 013240080000 Holzbock Lois Nadine-Le Et $1,247.14 010230069000 Recendez Fam Rev Liv '24 Tr Etal $1,462.91 035080014000 Perevertan Liv '23 Tr Etal $889.77 035080033000 Sacramento Area Flood Control Agency $251.01 035170008000 MC Mahon Shawn $8,696.59 035271025000 Kessel Robert $12,752.63 735170034020 Robert Rev Liv Tr Et $1,084.44 021050048000 Chen Nelson $6,422.97 021110026000 Hayer Sarbjit S Etal $43,896.25 021110027000 Hayer Sarbjit S Etal $38,427.85 021110028000 Hayer Sarbjit S Etal $38,043.10 021110029000 Hayer Sarbjit S Etal $45,397.18 021290032000 American Tower Delaware Corp $242.24 024200011000 Red Hawk Farms LLC $52.12 029112011000 Foster Astrid E $178.86 029163008000 Sakurada Frank/Mona $240.84 I certify or (declare), under penalty of perjury, that the foregoing is true and correct. Nicholas F. Valencia Sutter County Tax Collector Executed at Yuba City, Sutter County, California, on August 18, 2026 Published in The Appeal Democrat on August 28, September 4 & 11, 2026 Ad #00316480