reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 3695.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 7 - Sale to Private Parties After Deed to State|Section 3695.4.

3695.4.  In addition to the provisions in Section 3695 relative to objections to sales, the state or city or any taxing agency or revenue district may file with the county tax collector written objection to the sale of, along with an application to purchase in accordance with Chapter 8 (commencing with Section 3771), any property that is or may be needed for public use. The written objection shall specify the description of the property needed, whether the fee or an easement is required, and the public purpose to which the property is intended to be devoted.The objection and application shall be filed with the tax collector before the date of the first publication of the notice of intended sale pursuant to Sections 3702 and 3703. If the state, a city, taxing agency, or revenue district files an objection and application in compliance with this section, the tax collector may not proceed with the sale of the subject property.(Amended by Stats. 2000, Ch. 606, Sec. 1. Effective January 1, 2001.)
CA Rev & Tax Code § 3695.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 7 - Sale to Private Parties After Deed to State|Section 3695.5.

3695.5.  In addition to the provisions of Sections 3695 and 3695.4 relative to objections to sales, any nonprofit organization may file with the county tax collector written objection to the sale for taxes of, and a written application to purchase in accordance with Chapter 8 (commencing with Section 3771), any residential or vacant real property that the nonprofit organization states in writing that it will:(a) In the case of residential real property, rehabilitate and sell or rent to, or otherwise use the property to serve, low-income persons.(b) In the case of vacant real property, construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise use the property to serve low-income persons, or dedicate the vacant property to public use, including those uses referred to in subdivision (a).The objection and application shall be filed with the tax collector before the date of the first publication or posting of the notice of intended sale pursuant to Sections 3702 and 3703. If the nonprofit organization files an objection and application in compliance with this section and with any conditions of sale established pursuant to Section 3795.5, the tax collector may not proceed with the sale of the property.The terms “nonprofit organization,” “low-income persons” and “rehabilitation” shall have the same meaning in this section as in Chapter 8 (commencing with Section 3771).(Amended by Stats. 2000, Ch. 606, Sec. 2. Effective January 1, 2001.)
CA Rev & Tax Code § 3698 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 7 - Sale to Private Parties After Deed to State|Section 3698.

3698.  To make any sale under this chapter, the tax collector shall transmit a notice to the board of supervisors, stating:(a) His intention to make a sale under this chapter, and the type of sale;(b) A description of the property to be sold;(c) The minimum price at which it is proposed to sell the property.(Amended by Stats. 1939, Ch. 529.)
CA Rev & Tax Code § 3698.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 7 - Sale to Private Parties After Deed to State|Section 3698.5.

3698.5.  (a) Except as provided in Section 3698.7, the minimum price at which property may be offered for sale pursuant to this chapter shall be an amount not less than the total amount necessary to redeem, plus costs and the outstanding balance of any property tax postponement loan. For purposes of this subdivision:(1) The “total amount necessary to redeem” is the sum of the following:(A) The amount of defaulted taxes.(B) Delinquent penalties and costs.(C) Redemption penalties.(D) A redemption fee.(2) “Costs” are those amounts described in subdivision (c) of Section 3704.7, subdivisions (a) and (b) of Section 4112, Sections 4672, 4672.1, 4672.2, 4673, and subdivision (b) of Section 4673.1.(3) The “outstanding balance of any property tax postponement loan” is the sum of the following:(A) The tax payments made by the Controller’s office on behalf of the claimant in the Property Tax Postponement Program.(B) Accrued interest pursuant to Section 16183 of the Government Code, subject to Sections 20644 and 20644.5.(C) Other associated fees and penalties as deemed appropriate by law.(D) Less any payments already made on the property tax postponement loan.(b) This section shall not apply to property or interests that qualify for sale in accordance with the provisions of subdivisions (b) and (c) of Section 3692.(c) If property or property interests have been offered for sale at least once and the tax collector has received no acceptable bids for that property or those interests at the minimum price determined pursuant to subdivision (a), the tax collector may, in his or her discretion and with the approval of the board of supervisors, offer that same property or those interests at the same or next scheduled sale at a minimum price that the tax collector deems appropriate in light of the most current assessed valuation of that property or those interests, or any unique circumstance with respect to that property or those interests.(d) The current owner of tax-defaulted property subject to sale under this chapter shall not purchase that property, directly or indirectly, at a price below the minimum price determined pursuant to subdivision (a). No deed shall be transferred to the purchaser if the property is purchased, directly or indirectly, by the current owner for lower than the minimum price determined pursuant to subdivision (a).(Amended by Stats. 2017, Ch. 601, Sec. 1. (SB 812) Effective January 1, 2018.)
CA Rev & Tax Code § 3698.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 7 - Sale to Private Parties After Deed to State|Section 3698.7.

3698.7.  (a) With respect to property for which a property tax welfare exemption has been granted and that has become tax defaulted, the minimum price at which the property may be offered for sale pursuant to this chapter shall be the higher of the following:(1) Fifty percent of the fair market value of the property. For the purposes of this paragraph, “fair market value” means the amount as defined in Section 110 as determined pursuant to an appraisal of the property by the county assessor within one year immediately preceding the date of the public auction. From the proceeds of the sale, there shall be distributed to the county general fund an amount to reimburse the county for the cost of appraising the property. The value of the property as determined by the assessor pursuant to an appraisal shall be conclusively presumed to be the fair market value of the property for the purpose of determining the minimum price at which the property may be offered for sale.(2) The total amount necessary to redeem, plus costs and the outstanding balance of any property tax postponement loan. For purposes of this paragraph:(A) The “total amount necessary to redeem” is the sum of the following:(i) The amount of defaulted taxes.(ii) Delinquent penalties and costs.(iii) Redemption penalties.(iv) A redemption fee.(B) “Costs” are those amounts described in subdivision (c) of Section 3704.7, subdivisions (a) and (b) of Section 4112, Sections 4672, 4672.1, 4672.2, and 4673, and subdivision (b) of Section 4673.1.(3) The “outstanding balance of any property tax postponement loan” is the sum of the following:(A) The tax payments made by the State Controller’s office on behalf of the claimant in the Property Tax Postponement Program.(B) Accrued interest pursuant to Section 16183 of the Government Code, subject to Sections 20644 and 20644.5.(C) Other associated fees and penalties as deemed appropriate by law.(D) Less any payments already made on the property tax postponement loan.(b) This section shall not apply to property or interests that qualify for sale in accordance with the provisions of subdivisions (b) and (c) of Section 3692.(c) Where property or property interests have been offered for sale at least once and no acceptable bids therefor have been received, at the minimum price determined pursuant to subdivision (a), the tax collector may, in his or her discretion and with the approval of the board of supervisors, offer that same property or those interests at the same or next scheduled sale at a minimum price that the tax collector deems appropriate in light of the most current assessed valuation of that property or those interests, or any unique circumstance with respect to that property or those interests.(Amended by Stats. 2014, Ch. 703, Sec. 23. (AB 2231) Effective September 28, 2014.)
CA Rev & Tax Code § 3698.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 7 - Sale to Private Parties After Deed to State|Section 3698.8.

3698.8.  The tax collector, upon the recommendation of county counsel, may remove a parcel from the tax sale if it is deemed the removal is in the best interest of the county.(Amended by Stats. 2011, Ch. 352, Sec. 5. (SB 948) Effective January 1, 2012.)
CA Rev & Tax Code § 3699 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 7 - Sale to Private Parties After Deed to State|Section 3699.

3699.  On receipt of the notice described in Section 3698, the board of supervisors shall by resolution either approve or disapprove the proposed sale and shall transmit a certified copy of the resolution to the tax collector within five days after its action. Failure to adopt or to transmit the resolution within the prescribed times shall not affect the validity of a sale approved by a board of supervisors.(Added by renumbering Section 4839.2 by Stats. 2009, Ch. 17, Sec. 7. (SB 823) Effective January 1, 2010.)
CA Rev & Tax Code § 3700 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 7 - Sale to Private Parties After Deed to State|Section 3700.

3700.  Upon providing notice to the board of supervisors as required by Section 3698, the tax collector shall forward one copy to the clerk or secretary of the governing board of each taxing agency, other than the county, having the right to levy taxes or assessments on the property and may forward one copy to each nonprofit organization that has submitted, within one year prior to the next scheduled tax sale or prior to July 31 of the current calendar year, a written request to the tax collector for notification. The copy or copies shall be mailed or delivered at least 30 days before the first publication or posting of the notice of intended sale. However, where the tax collector has on file a consent from each taxing agency, the tax collector may proceed to publish or post the notice of sale.(Amended by Stats. 2000, Ch. 606, Sec. 3. Effective January 1, 2001.)
CA Rev & Tax Code § 3700.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 7 - Sale to Private Parties After Deed to State|Section 3700.5.

3700.5.  Not less than 45 days nor more than 120 days before the proposed sale, the tax collector shall send notice of the proposed sale to the Controller. The notice shall state the date, time, and place of the proposed sale. The tax collector shall notify the Controller of any postponement of the tax sale and the date, time, and place of the sale.(Added by Stats. 1998, Ch. 497, Sec. 16. Effective January 1, 1999.)
CA Rev & Tax Code § 3701 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 7 - Sale to Private Parties After Deed to State|Section 3701.

3701.  (a) Not less than 45 days nor more than 120 days before the proposed sale, the tax collector shall send notice of the proposed sale by certified mail with return receipt requested to the last known mailing address, if available, of parties of interest, as defined in Section 4675. The notice shall state the date, time, and place of the proposed sale, the amount required to redeem the property, and the fact that the property may be redeemed up to the close of business on the last business day prior to the date of the sale, and information regarding the rights of parties of interest to claim excess proceeds, as defined in Section 4674, if the property is sold and excess proceeds result from that sale. (b) The tax collector shall make a reasonable effort to obtain the name and last known mailing address of parties of interest. (c) 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 the mailed notice.(d) If the property subject to the notice required by this section is the subject of a bankruptcy proceeding, the notice shall constitute a “notice of tax deficiency” pursuant to Section 362(b)(9)(B) of Title 11 of the United States Code.(Amended by Stats. 2018, Ch. 119, Sec. 4. (SB 1506) Effective January 1, 2019.)
CA Rev & Tax Code § 3702 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 7 - Sale to Private Parties After Deed to State|Section 3702.

3702.  (a) The tax collector shall publish the notice of intended sale once a week for three successive weeks in a newspaper of general circulation published in the county seat and in a newspaper of general circulation published in the public notice district in which the property is situated. If the same newspaper of general circulation is published in both the county seat and in the public notice district, or if the publication of the notice of sale is made in a newspaper which is determined pursuant to Section 3381 as most likely to afford adequate notice of the sale, a publication in that newspaper shall satisfy the requirements for publication set forth in this section. If there is no newspaper published in the county seat or in the public notice district, then publication in the location in which there is no newspaper may be made by posting notice in three public places in the county seat. The publication shall be started not less than 21 days prior to the date of the sale.(b) For the purposes of this section, publication of notice in a public notice district is governed by Chapter 1.1 (commencing with Section 6080) of Division 7 of Title 1 of the Government Code.(Amended by Stats. 2016, Ch. 703, Sec. 21. (AB 2881) Effective January 1, 2017.)
CA Rev & Tax Code § 3703 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 7 - Sale to Private Parties After Deed to State|Section 3703.

3703.  If in the judgment of the board of supervisors any property to be sold under this chapter will bring at auction less than the cost of publication in a newspaper, the publication of the notice of intended sale may be made in the same manner as if there were no newspaper published in the county seat or in the public notice district.(Amended by Stats. 2016, Ch. 703, Sec. 22. (AB 2881) Effective January 1, 2017.)
CA Rev & Tax Code § 3704 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 7 - Sale to Private Parties After Deed to State|Section 3704.

3704.  The notice of intended sale shall include all of the following:(a) The date, time, and place of the intended sale, including the electronic address if the intended sale is by public auction via the Internet or other electronic media.(b) The locations of computer workstations that are available to the public and instructions on accessing the public auction and submitting bids if the intended sale is conducted via the Internet or other electronic media.(c) A description of the property to be sold.(d) The name of the last assessee of the property.(e) The minimum acceptable bid of the property to be sold.(f) A statement that if the property is not redeemed before the close of business on the last business day prior to the date of the sale, the right of redemption will cease.(g) A statement that if the property is sold, parties of interest, as defined in Section 4675, have the right to file a claim with the county for any proceeds from the sale which are in excess of the liens and costs required to be paid from the proceeds.(h) A statement that if excess proceeds result from the sale, notice will be given to parties of interest, pursuant to law.(i) A statement that if the parcel remains unsold after the tax sale, the date, time, and location of any subsequent sale.(j) If applicable, that a deposit is required as a condition to submit bids on the property.(k) If applicable, a statement that, for any property purchased by a credit transaction, the right of redemption will revive if full payment is not received by the tax collector prior to the close of business on the date, as specified by the tax collector under Section 3693.1, that full payment is due.(Amended by Stats. 2004, Ch. 194, Sec. 21. Effective January 1, 2005.)
CA Rev & Tax Code § 3704.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 7 - Sale to Private Parties After Deed to State|Section 3704.5.

3704.5.  In addition to the published notice required by Section 3702, the tax collector may advertise the intended sale by any means authorized by the board of supervisors.(Added by Stats. 1975, Ch. 1053.)
CA Rev & Tax Code § 3704.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 7 - Sale to Private Parties After Deed to State|Section 3704.7.

3704.7.  (a) In the case of a property that is the primary residence of the last known assessee, as indicated by either a valid homeowner’s exemption on file with the county assessor in the name of the last known assessee, or the fact that the mailing address for the last tax bill is the same address as the property, the tax collector or his or her agent shall, in addition to any other notice required by this chapter, make a reasonable effort to contact in person, not more than 120 days or less than 10 days prior to the date of the sale, the owner-occupant of that property. In the course of the personal contact, the tax collector, or his or her agent, shall inform the owner-occupant of the following:(1) That the property, if not redeemed, shall be offered for sale at a public auction.(2) His or her redemption rights pursuant to Part 7 (commencing with Section 4101).(b) If the personal contact described in subdivision (a) is not made after reasonable efforts, the tax collector or his or her agent shall attempt to serve written notice, no less than five days prior to the date of the sale, with respect to the fact of the sale and the requirement that the tax collector be contacted immediately with respect to redemption of the property.(c) The amount of the actual and reasonable costs incurred by the tax collector, or his or her agent, or both, in complying with the requirements of subdivisions (a) and (b), as established pursuant to the requirements of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code, shall be added to the required amount for redemption of the property.(d) No transfer of title shall be invalidated by reason of failure to comply with the requirements of this section.(e) If the property subject to the notice required by this section is the subject of a bankruptcy proceeding, the notice shall constitute a “notice of tax deficiency” pursuant to Section 362(b)(9)(B) of Title 11 of the United States Code.(Amended by Stats. 2018, Ch. 119, Sec. 5. (SB 1506) Effective January 1, 2019.)
CA Rev & Tax Code § 3705 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 7 - Sale to Private Parties After Deed to State|Section 3705.

3705.  Any city or the State or any taxing agency or revenue district may bid on property.(Amended by Stats. 1943, Ch. 669.)
CA Rev & Tax Code § 3706 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 7 - Sale to Private Parties After Deed to State|Section 3706.

3706.  If the property is not redeemed before the close of business on the last business day prior to the date of the sale of the property, the tax collector shall sell the property at public auction to the highest bidder at the time and place fixed.In the case of a sale at public auction, no bid shall be accepted for a sum less than the minimum price approved in the resolution of the board of supervisors; provided, however, the tax collector may reduce such minimum price when a partial redemption has been made under Chapter 2, Part 7, Division 1 of this code, or when a partial cancellation has been made under Chapter 4, Part 9, Division 1 of this code, after such price was fixed, by not more than the ratio that the delinquency on the portion so redeemed or canceled bears to the delinquency upon the whole.(Amended by Stats. 1986, Ch. 1420, Sec. 19.)
CA Rev & Tax Code § 3706.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 7 - Sale to Private Parties After Deed to State|Section 3706.1.

3706.1.  The tax collector may postpone the tax sale or any portion thereof under the following conditions:(a) Notice of any postponement of a public auction tax sale shall be made by the tax collector who, by public declaration at the time and place originally fixed for the public auction, may postpone the sale to a new time, date, and place. No other notice of the postponed public auction need be given if the date for the new time, date, and place is within seven days of the time originally fixed for the sale.(b) Notice of any postponed sealed-bid sale or postponed public auction sale that is scheduled to be held not less than eight days nor more than 90 days from the time originally fixed for the sale shall be made pursuant to the same provisions followed in providing notice of the original sale to parties of interest, as defined in Section 4675.(Amended by Stats. 2005, Ch. 264, Sec. 12. Effective January 1, 2006.)