reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 3795.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3795.5.

3795.5.  In the case of an agreement involving a nonprofit organization, the board of supervisors may establish conditions of sale, including reporting, to assure the completion of rehabilitation within a reasonable time and maximum benefit to low-income persons. These conditions shall include, but are not limited to, the following:(a) Requiring compliance with a jurisdiction’s consolidated plan or a community development plan.(b) Articles of incorporation filed with the Secretary of State, stating that the organization is incorporated for the purposes specified in subdivision (b) of Section 3772.5.(Amended by Stats. 2002, Ch. 269, Sec. 2. Effective January 1, 2003.)
CA Rev & Tax Code § 3796 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3796.

3796.  By written authorization, the Controller shall then direct the county tax collector to cause notice of the agreement to be given.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 3797 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3797.

3797.  The notice of agreement shall state:(a) A description of the property substantially as described in the agreement. (b) The name of the last assessee of the property. To ascertain the name of the last assessee of the tax-defaulted property an examination shall be made of the assessment of this property on the last equalized roll, or if this property does not appear thereon, the last previous roll on which it was assessed.(c) That an agreement for the sale of the property or for an option to purchase it, or both, as the case may be, has been made by the board of supervisors of the county with the taxing agency or nonprofit organization named in the agreement and has been approved by the Controller.(d) That a copy of the agreement is on file in the office of the board of supervisors.(e) If the right to redeem the property has not already been terminated, there shall also be a statement that unless the property is redeemed before the agreement becomes effective, the right of redemption will cease.(f) The date and time that the agreement will become effective.(g) That parties of interest, as defined in Section 4675, have the right to file a claim with the county for any proceeds received by the tax collector under the agreement which are in excess of the liens and costs required to be paid from the proceeds.(h) If excess proceeds result from the agreement, notice will be given to parties of interest pursuant to law.(Amended by Stats. 1984, Ch. 988, Sec. 66. Effective September 11, 1984.)
CA Rev & Tax Code § 3798 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3798.

3798.  The notice of agreement shall be published once a week for three successive weeks in a newspaper of general circulation published in the county, or, if none, then by posting copies of the notice in three public places in the county.(Amended by Stats. 1947, Ch. 852.)
CA Rev & Tax Code § 3798.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3798.1.

3798.1.  If in the judgment of the board of supervisors any property to be sold under this chapter would bring at auction less than the cost of publication in a newspaper, the publication may be made in the same manner as if there were no newspaper published in the county.(Amended by Stats. 1955, Ch. 379.)
CA Rev & Tax Code § 3799 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3799.

3799.  The tax collector shall mail a copy of the notice not less than 45 nor more than 60 days prior to the effective date of the agreement, by registered mail to the last assessee of each portion of the property and to parties of interest, as defined in Section 4675, at their last known address.To ascertain the address of the last assessee of the property an examination shall be made of the assessment of this property on the rolls beginning with the year of delinquency to and including that of the last equalized roll. The tax collector shall make reasonable efforts to ascertain the identity and address of parties of interest.It is not necessary to mail a copy of the notice to any party who files with the tax collector a written acknowledgment of receipt of a copy of the notice or a waiver of the notice. The validity of any sale under this chapter shall not be affected if the tax collector’s reasonable effort fails to disclose the name and last known mailing address of parties of interest or if a party of interest does not receive mailed notice.(Amended by Stats. 1985, Ch. 316, Sec. 37.)
CA Rev & Tax Code § 3800 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3800.

3800.  The cost of giving the notice of agreement shall be paid by the taxing agency or nonprofit organization by which the property is to be or may be purchased.(Amended by Stats. 1977, Ch. 1120.)
CA Rev & Tax Code § 3801 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3801.

3801.  An affidavit showing that the notice of agreement has been given as prescribed shall be filed in the office of the county tax collector.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 3802 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3802.

3802.  The agreement shall become effective no sooner than 5:01 p.m. on the 21st day after the first publication of the notice of agreement.(Amended by Stats. 1985, Ch. 316, Sec. 38.)
CA Rev & Tax Code § 3803 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3803.

3803.  If not previously terminated, all rights to redeem the property shall terminate on the date and at the time the agreement becomes effective. If all or any portion of the property is redeemed before the agreement becomes effective, the agreement is null as to the property redeemed.(Amended by Stats. 1978, Ch. 430.)
CA Rev & Tax Code § 3804 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3804.

3804.  (a) If any portion of the property is not so redeemed, the tax collector shall, without charge, execute to the purchaser a deed of the property as to which either:(1) The agreement provides that no payment is to be made by the purchaser, or(2) There has been paid the purchase price in compliance with the terms of the agreement.(b) The tax collector shall promptly deliver the deed described in subdivision (a) to the county recorder for recordation and shall send a conformed copy of that deed to the Controller. The recorder shall record the deed and prepare necessary conformed copies without charge.(Amended by Stats. 1992, Ch. 523, Sec. 28. Effective January 1, 1993.)
CA Rev & Tax Code § 3804.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3804.2.

3804.2.  If a deed to the purchaser contains a clerical error or misstatement of fact, a corrected deed shall be issued by the tax collector and recorded with the county recorder without charge. The new deed shall contain a statement of reasons for its issuance and, as far as practical, shall be the same as the original except where corrected. The tax collector shall send a conformed copy of the new deed to the Controller.(Amended by Stats. 1992, Ch. 523, Sec. 29. Effective January 1, 1993.)
CA Rev & Tax Code § 3805 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3805.

3805.  In addition to the usual provisions of a deed conveying real property, the deed shall specify:(a) That the real property was subject to a power of sale pursuant to Section 3691 for nonpayment of taxes which had been legally levied and were a lien on the property.(b) The name of the purchaser.(c) Any condition deemed necessary to effect compliance with the agreement, including, but not limited to, a condition that the real property be used by the taxing agency or nonprofit organization for the public use specified in the agreement.(Amended by Stats. 1985, Ch. 316, Sec. 39.)
CA Rev & Tax Code § 3806 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3806.

3806.  Except as against actual fraud, the deed is conclusive evidence of compliance with this article and otherwise has the same effect as evidence and as a conveyance as a deed to a private purchaser after sale of tax-deeded property under Chapter 7 (commencing with Section 3691) of this part. When the property is sold under an agreement providing for the resale of the property by the purchasing agent the deed given upon resale shall have the same effect.(Amended by Stats. 1978, Ch. 430.)
CA Rev & Tax Code § 3808 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3808.

3808.  Any payment required by an agreement under this chapter shall be made to the county tax collector and, except as provided for in Section 3791.5, shall be deposited, like tax collections, in the delinquent tax sale trust fund and shall be distributed under Chapter 1.3 (commencing with Section 4671) of Part 8.(Amended by Stats. 1983, Ch. 1281, Sec. 28. Effective September 30, 1983.)
CA Rev & Tax Code § 3809 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3809.

3809.  A proceeding based on alleged invalidity or irregularity of any agreement or deed executed under this article can only be commenced within one year after the execution of the instrument.Sections 351 to 358, inclusive, of the Code of Civil Procedure do not apply to the time within which a proceeding may be brought under this section.(Amended by Stats. 1988, Ch. 830, Sec. 18. Applicable July 1, 1989, by Sec. 31 of Ch. 830.)
CA Rev & Tax Code § 3810 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3810.

3810.  A defense or cross-complaint based on the alleged invalidity or irregularity of any agreement or deed executed under this article can only be maintained in a proceeding commenced within a year after the execution of the instrument.(Amended by Stats. 1971, Ch. 244.)
CA Rev & Tax Code § 3811 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3811.

3811.  On execution of the deed to the taxing agency or nonprofit organization, the tax collector shall report the following to the Controller, the assessor, and the auditor:(a) The name of the purchaser.(b) The effective date of the sale and the date of the transfer of the deed to the taxing agency or nonprofit organization.(c) The amount for which the property was sold.(d) The description of the property conveyed.(Amended by Stats. 2005, Ch. 22, Sec. 181. Effective January 1, 2006.)
CA Rev & Tax Code § 3813 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 2 - Purchase from the State|Section 3813.

3813.  The tax collector shall note the fact and date of a sale under this chapter on the margin of each delinquent and current roll on which the property appears, opposite the property sold. Any charges against the collector having custody of the delinquent and current rolls shall be reduced accordingly.(Amended by Stats. 1974, Ch. 1101.)
CA Rev & Tax Code § 3841 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 8 - Deed to State, County or Public Agencies|ARTICLE 3 - Sales Between Taxing Agencies|Section 3841.

3841.  If any property, whether subject to a power of sale pursuant to Section 3691 or not, is deeded for taxes to two or more taxing agencies, any one or more of them may sell and convey its or their interest in all or any portion of the property to any one or more of them for any agreed price and terms. Any one of them may, by itself or with another taxing agency, make the purchase.(Amended by Stats. 1985, Ch. 316, Sec. 40.)
CA Rev & Tax Code § 4131 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 2 - Redemption of Part of Assessment|ARTICLE 1 - General Provisions and Definitions|Section 4131.

4131.  It is hereby declared to be the policy of the state and the intent of this chapter to provide for:(a) The satisfaction and removal of any lien secured to any parcel of tax-defaulted property, and if the right of redemption has not been terminated, to any parcel of tax-defaulted property subject to a power of sale pursuant to Section 3691.(b) The redemption of any parcel of tax-defaulted property and, if the right of redemption has not been terminated, any parcel of tax-defaulted property subject to a power of sale pursuant to Section 3691, separately from the whole parcel which originally became tax defaulted, if the parcel sought to be redeemed (1) is described in any duly executed and recorded deed, purchase contract, deed of trust, mortgage, or final decree of court; (2) had a separate valuation on the roll of the year for which it became tax defaulted; or (3) has a separate valuation on the current roll.(Amended by Stats. 1985, Ch. 316, Sec. 49.)
CA Rev & Tax Code § 4132 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 2 - Redemption of Part of Assessment|ARTICLE 1 - General Provisions and Definitions|Section 4132.

4132.  For the purposes of this chapter:(a) Improvements are not a parcel separate from the land on which they are situated.(b) An undivided interest is a parcel separate from the whole assessment.(c) A lien is the amount created by the assessment of personal property, or leasehold improvements, or possessory interests; or the amount levied against property by a taxing agency or revenue district when such amount is not determined by the application of a tax rate on a valuation of property. A lien includes any special assessment bond, or installment thereof, together with interest and charges authorized and accruing thereto. A lien also includes any charge of any nature whatsoever authorized by law to be levied against property by any taxing agency or revenue district.(Added by Stats. 1968, Ch. 1293.)
CA Rev & Tax Code § 4141 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 2 - Redemption of Part of Assessment|ARTICLE 2 - Payments|Section 4141.

4141.  Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the following:(a) The sum of the amounts computed by multiplying the assessed value of the personal property, or leasehold improvements, or possessory interests by the applicable tax rate for each of the years for which it was delinquent, if the lien sought to be removed was created by a determination of the value of personal property, or leasehold improvements, or possessory interests; or the sum of the amounts of the lien of the special assessment for each of the years for which it was delinquent; or the sum of the amounts of any other lien authorized by law to be levied against real property for each of the years for which it was delinquent. (b) Delinquent penalties in an amount which bear the same proportion to the delinquent penalties in the whole assessment as the amount of the lien bears to the total taxes levied in the whole assessment for each of the years for which it was delinquent.(c) Costs computed in the same manner as provided for the computation of delinquent penalties.(d) Redemption penalties computed on the amount of the lien for each of the years for which it was delinquent.(e) The redemption fee provided for in this part, if the payment of the lien satisfies and removes all taxes levied against the parcel.(Amended by Stats. 1974, Ch. 1101.)
CA Rev & Tax Code § 4142 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 2 - Redemption of Part of Assessment|ARTICLE 2 - Payments|Section 4142.

4142.  Where delinquent taxes are being paid in installments, and a lien is sought to be satisfied and removed under this chapter, there shall be credited on the amount required to satisfy and remove the lien an amount which bears the same proportion to the amount which has been paid in installments on the whole assessment as the amount required to satisfy and remove the lien, excepting the redemption fee, bears to the amount necessary to redeem the whole assessment, excepting the redemption fee.(Added by Stats. 1968, Ch. 1293.)
CA Rev & Tax Code § 4143 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 2 - Redemption of Part of Assessment|ARTICLE 2 - Payments|Section 4143.

4143.  (a) Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this part, the tax collector, with the approval of the board of supervisors, may accept partial payments from the taxpayer. The partial payments shall be applied first to all penalties, interest, and costs, and the balance, if any, shall be applied to the taxes due. The difference between the amount paid by the taxpayer and the amount due shall be treated as a delinquent tax in the same manner as any other defaulted tax.(b) Partial payments made pursuant to this section shall not be deemed a redemption, a partial redemption, or an installment payment under this part and they shall not alter either the date upon which the property became tax defaulted or the date the property becomes subject to a power of sale.(c) These partial payments shall not be construed as altering the amount of defaulted taxes for purposes of publications.(d) An election may be made by the taxpayer to pay the delinquent taxes in installments under Chapter 3 (commencing with Section 4186) and, if so, the installment payment shall be based upon the balance of the redemption amount determined pursuant to this section.(e) When the taxpayer requests a partial payment, or when the tax collector receives such a payment, the tax collector shall inform the taxpayer of the provisions of subdivision (b) by return mail.(f) (1) Upon authorization by ordinance by the board of supervisors, the tax collector may charge a fee to recover the reasonable costs of instituting and maintaining a partial payment arrangement under the provisions of this chapter. The fee is a charge described in paragraph (2) of subdivision (e) of Section 1 of Article XIII C of the California Constitution and shall be subject to the requirements of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code.(2) The maximum fees that the tax collector may charge under the authorization of this section shall be established in the initial authorizing ordinance and limited to cost recovery only, pursuant to Section 54985 of the Government Code. Those fees, and any subsequent changes to those fees, shall be implemented consistent with Section 54985 of the Government Code, and after at least one public meeting, at which oral and written presentations may be made, as part of a regularly scheduled meeting held by the Board of Supervisors pursuant to Section 54986 of the Government Code.(3) The ordinance authorizing the tax collector to charge a fee described in paragraph (1) shall require the fee to be paid prior to the application of any partial payments to penalties, interest, costs, and taxes due as specified in subdivision (a).(Amended by Stats. 2016, Ch. 266, Sec. 1. (AB 2291) Effective January 1, 2017.)
CA Rev & Tax Code § 4151 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 2 - Redemption of Part of Assessment|ARTICLE 3 - Applications and Computations|Section 4151.

4151.  Any person filing an affidavit of interest may apply to the tax collector to have any parcel separately valued in order that it may be redeemed under the provisions of this chapter. The tax collector may file an application to have any parcel separately valued when such application is based on the fact that the parcel sought to be separately valued is separately assessed on the current roll.The application shall set forth the fact that a duly executed and recorded deed, purchase contract, deed of trust, mortgage, or final decree of court describes the parcel sought to be separately valued.The application may request that the tax created by the assessment of personal property, or leasehold improvements, or possessory interests on the whole assessment for each of the years for which it was delinquent be allowed to remain as a lien on the parcel sought to be separately valued.If any lien not determined by the application of a tax rate on a valuation of property has been levied or placed on the whole assessment, the application may be accompanied by the certification of the taxing agency or revenue district authorized by law to levy or place the lien, setting forth the specific amount of that portion of the lien levied or placed on the whole assessment which is to continue to be levied or placed on the parcel sought to be separately valued for each of the years for which it was delinquent.Upon authorization by ordinance by the board of supervisors, the tax collector may charge an application fee for the actual cost incurred for the processing of an application for the separate valuation of any parcel for redemption under the provisions of this chapter. The fee shall be governed by the provisions of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code.(Amended by Stats. 1985, Ch. 1367, Sec. 2.)