reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 3707 (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 3707.

3707.  (a) (1) The right of redemption terminates at the close of business on the last business day prior to the commencement date of the tax sale.(2) The commencement of the tax sale constitutes the actual sale date regardless of auction conclusion.(3) The taxpayer loses all rights during the auction period for failure to redeem the property by the final redemption date. (4) If the tax collector approves a sale as a credit transaction and does not receive full payment on or before the date upon which the tax collector requires pursuant to Section 3693.1, the right of redemption is revived on the next business day following that date.(b) Notwithstanding any other provision of law, any remittance sent by mail for redemption of tax-defaulted property must be received in the tax collector’s office prior to the time established in paragraph (1) of subdivision (a).(c) The sale shall be deemed complete when full payment has been received by the tax collector.(d) The right of redemption revives if the property is not sold.(e) If the tax-defaulted property is not redeemed prior to the redemption termination deadline specified in paragraph (1) of subdivision (a), any person or entity with title of record to the property shall lose all rights in the property, including all legal and equitable interest therein. If the right of redemption is revived pursuant to paragraph (4) of subdivision (a) or pursuant to subdivision (d), any person or entity with title of record to the property shall regain all rights in the property, including all legal and equitable interest therein.(f) Nothing in this section affects the distribution of proceeds pursuant to Chapter 1.3 (commencing with Section 4671) of Part 8.(g) This section shall apply regardless of whether the tax collector or his or her designee conducts the tax sale in person.(Amended by Stats. 2018, Ch. 284, Sec. 1. (AB 2746) Effective January 1, 2019.)
CA Rev & Tax Code § 3708 (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 3708.

3708.  On receiving the full purchase price at any sale under this chapter, the tax collector shall, without charge, execute a deed to the purchaser.(Amended by Stats. 1998, Ch. 497, Sec. 18. Effective January 1, 1999.)
CA Rev & Tax Code § 3708.1 (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 3708.1.

3708.1.  Upon execution the tax collector shall immediately record the deed with the county recorder and pay the recording fees. Recording of the deed shall constitute delivery thereof to the grantee named in the deed.(Added by renumbering Section 3708.5 by Stats. 1994, Ch. 705, Sec. 34. Effective January 1, 1995.)
CA Rev & Tax Code § 3708.5 (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 3708.5.

3708.5.  If a deed to the purchaser contains a clerical error or misstatement of fact, a corrected deed may 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.(Added by renumbering Section 3708.1 by Stats. 1994, Ch. 705, Sec. 33. Effective January 1, 1995.)
CA Rev & Tax Code § 3709 (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 3709.

3709.  The county clerk shall take acknowledgment of the deed without charge.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 3710 (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 3710.

3710.  In addition to the usual provisions of a deed conveying real property, the deed shall specify all of the following:(a) That the legally levied taxes on the subject property were duly declared to be in default and were a lien on the property.(b) That the tax collector, pursuant to a statutory power of sale, has sold the property.(c) If a taxing agency objected to the sale, the fact of the objection and the name of the objecting taxing agency.(d) The name of the purchaser, the date the property was sold, and the amount for which the property was sold.(e) That the property is therefore conveyed to the purchaser according to law.(Amended by Stats. 2004, Ch. 194, Sec. 24. Effective January 1, 2005.)
CA Rev & Tax Code § 3711 (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 3711.

3711.  Except as against actual fraud, the deed duly acknowledged or proved is conclusive evidence of the regularity of all proceedings from the assessment of the assessor to the execution of the deed, both inclusive.(Amended by Stats. 1939, Ch. 529.)
CA Rev & Tax Code § 3712 (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 3712.

3712.  The deed conveys title to the purchaser free of all encumbrances of any kind existing before the sale, except:(a) Any lien for installments of taxes and special assessments, that installments will become payable upon the secured roll after the time of the sale.(b) The lien for taxes or assessments or other rights of any taxing agency that does not consent to the sale under this chapter.(c) Liens for special assessments levied upon the property conveyed that were, at the time of the sale under this chapter, not included in the amount necessary to redeem the tax-defaulted property, and, where a taxing agency that collects its own taxes has consented to the sale under this chapter, not included in the amount required to redeem from sale to the taxing agency.(d) Easements of any kind, including prescriptive, constituting servitudes upon or burdens to the property; water rights, the record title to which is held separately from the title to the property; and restrictions of record.(e) Unaccepted, recorded, irrevocable offers of dedication of the property to the public or a public entity for a public purpose, and recorded options of any taxing agency to purchase the property or any interest therein for a public purpose.(f) Unpaid assessments under the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code) that are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with Section 4671) of Part 8, or that are being collected through a foreclosure action pursuant to Part 14 (commencing with Section 8830) of Division 10 of the Streets and Highways Code. A sale pursuant to this chapter shall not nullify, eliminate, or reduce the amount of a foreclosure judgment pursuant to Part 14 (commencing with Section 8830) of Division 10 of the Streets and Highways Code.(g) Any federal Internal Revenue Service liens that, pursuant to provisions of federal law, are not discharged by the sale, even though the tax collector has provided proper notice to the Internal Revenue Service before that date.(h) Unpaid special taxes under the Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the Government Code) that are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with Section 4671) of Part 8, or that are being collected through a foreclosure action pursuant to Section 53356.1 of the Government Code. A sale pursuant to this chapter shall not nullify, eliminate, or reduce the amount of a foreclosure judgment pursuant to Section 53356.1 of the Government Code.(Amended by Stats. 2011, Ch. 288, Sec. 1. (AB 261) Effective January 1, 2012.)
CA Rev & Tax Code § 3713 (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 3713.

3713.  It is hereby declared to be the policy of the state and the intent of the provisions of this code, that the final tax deed or deeds of all taxing agencies, including counties, cities and counties, cities, irrigation districts, reclamation districts, and other taxing agencies that annually levy, assess, and collect, or cause to be collected, taxes or assessments upon real property within the state, should be, and are hereby declared to be, upon a parity with each other, and that regardless of when the levy of those taxes or assessments is or has been made, and regardless of when the final tax deed or assessment deed is or has been taken by the taxing agency, that the rights of all taxing agencies and all those deeds shall be equal and upon a parity with each other.(Added by renumbering Section 3517 by Stats. 1985, Ch. 316, Sec. 23.)
CA Rev & Tax Code § 3716 (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 3716.

3716.  Within 30 days after the sale, the tax collector shall report to the assessor the following:(a) The name of the purchaser.(b) The date the property was sold.(c) The amount for which the property was sold.(d) The description of the property conveyed.(Amended by Stats. 2013, Ch. 607, Sec. 7. (SB 825) Effective January 1, 2014.)
CA Rev & Tax Code § 3718 (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 3718.

3718.  The tax collector shall deposit the money received from the sale like tax collections and shall immediately transmit a report of sale to the county treasurer and a duplicate of the report to the county auditor. The report shall show:(a) The cost of advertising the sale, including but not limited to the published notice required by Section 3702.(b) The sums received for individual parcels.(c) Identification of the parcels by year, page and number of the delinquent and current roll.(d) The cost of recording the deeds.(Amended by Stats. 1975, Ch. 1053.)
CA Rev & Tax Code § 3719 (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 3719.

3719.  The amount of the cost of advertising the sale, including but not limited to the published notice required by Section 3702, shall be deposited in the county general fund and the balance, excepting the recorder’s fee, shall be deposited in the delinquent tax sale trust fund.(Amended by Stats. 1975, Ch. 1053.)
CA Rev & Tax Code § 3720 (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 3720.

3720.  On receipt of the duplicate report of sale, the auditor shall mail a copy of it to the secretary or clerk of the governing board of each taxing agency, not also a revenue district, and other than the State and the county, entitled to levy taxes or assessments on the property sold. He shall also enclose a notice for claims, specifying:(a) A description of the property.(b) That claims on the amount received from the sale shall be made within 60 days after the mailing of the notice for claims.Such duplicate copies of report of sale shall be mailed for only those properties on which the taxing agency has consented to sale and thus is entitled to its proper share of the proceeds deposited in the delinquent tax sale trust fund. (Amended by Stats. 1951, Ch. 484.)
CA Rev & Tax Code § 3721 (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 3721.

3721.  On receipt of the notice for claims, the governing board of each taxing agency, not also a revenue district, having taxes or assessments levied on the property for the fiscal year preceding that in which the property was sold, shall forward a share claim to the county auditor, stating, in detail, the amounts due on the property still unpaid to the taxing agency, claiming their share of the proceeds from the sale as is determined by the distribution made under this division. The claim shall set out all the municipal and special district tax rates applicable to the deeded property for the fiscal year preceding that in which the property was sold.(Amended by Stats. 1985, Ch. 316, Sec. 31.)
CA Rev & Tax Code § 3722 (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 3722.

3722.  As soon as practicable after the expiration of the time for filing claims, the county auditor shall present all share claims received by him to the board of supervisors.(Amended by Stats. 1939, Ch. 529.)
CA Rev & Tax Code § 3723 (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 3723.

3723.  If the board of supervisors dispute the correctness of any share claim, the money received from the sale of the parcel involved in the disputed claim shall remain in the delinquent tax sale trust fund until the settlement of the claim by agreement of the governing boards or officers of the taxing agencies having delinquent taxes or assessments on the parcel or by judgment of a court.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 3724 (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 3724.

3724.  If the share claims are correct or if settlement is made of all disputed claims relating to any parcel, the board of supervisors shall order the money in the delinquent tax sale trust fund received from the sale of the parcel to be distributed under this division among the taxing agencies having filed share claims. There shall also be distributed to the State of California its share of the money received from the sale of the parcel. The auditor shall draw and mail warrants on the delinquent tax sale trust fund in accordance with the order, and the State’s share shall be included in the next semiannual settlement between the county and the State.Where the county assesses and collects taxes for a taxing agency which is also a revenue district, such taxing agency shall receive its share of the proceeds from any sale as distributed under Chapter 1.3, Part 8, Division 1, of this code, without the necessity of their receiving a copy of the report of sale or of submitting a share claim.(Amended by Stats. 1951, Ch. 484.)
CA Rev & Tax Code § 3725 (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 3725.

3725.  (a) A proceeding based on alleged invalidity or irregularity of any proceedings instituted under this chapter can only be commenced in a court if both of the following are satisfied:(1) The person commencing the proceeding has first petitioned the board of supervisors pursuant to Section 3731 within one year of the date of the execution of the tax collector’s deed.(2) The proceeding is commenced within one year of the date the board of supervisors determines that a tax deed sold under this part should not be rescinded pursuant to Section 3731.(b) 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.(c) The amendments made to this section by Chapter 288 of the Statutes of 2011 shall apply to sales that are completed on or after January 1, 2012.(Amended by Stats. 2012, Ch. 162, Sec. 167. (SB 1171) Effective January 1, 2013.)
CA Rev & Tax Code § 3726 (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 3726.

3726.  A defense based on the alleged invalidity or irregularity of any proceeding instituted under this chapter can be maintained only in a proceeding commenced within one year after the date of execution of the tax collector’s deed or within one year of the date the board of supervisors determines that a tax deed sold under this part should not be rescinded pursuant to Section 3731, whichever is later.(Amended by Stats. 2015, Ch. 454, Sec. 9. (SB 803) Effective January 1, 2016.)
CA Rev & Tax Code § 3727 (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 3727.

3727.  Whenever property has been purchased at tax sale, the purchaser or any other person claiming through the purchaser may bring suit to quiet title to all or any portion of the property and prosecute it to final judgment.(Amended by Stats. 1985, Ch. 316, Sec. 32.)
CA Rev & Tax Code § 3728 (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 3728.

3728.  Before holding any tax deed heretofore or hereafter given under this chapter or Chapter 8 (commencing with Section 3771), former Chapter 3 (commencing with Section 3475), former Chapter 4.3 (commencing with Section 3534), or former Sections 3897 and 3897d of the Political Code to be void, the court shall determine the correct amount of taxes, penalties and costs that should be paid upon redemption to discharge the tax and assessment liens of all taxing agencies and revenue districts had the purported tax sale not been held and the court shall order the former owner or other party in interest to pay that amount within six months as follows:(a) To the purchaser, or his or her grantee or successor in interest, the amount of taxes, penalties and costs expended by him or her as determined by the court in pursuit of title to the property, and when the purchaser at that sale or the grantee in any deed for taxes or his or her grantee or successor in interest is in possession of that property in good faith and claiming the property under a tax deed, which is regular upon its face, and has made permanent improvements thereon, the court shall not make that decree until there has also been repaid to the purchaser or his or her grantee or successor in interest a sum, as determined by the court, equal to the amount by which the value of the property has been enhanced by those permanent improvements; and(b) To the county tax collector, the balance, if any, of the correct amount as determined by the court that should be paid upon redemption, which shall be distributed by the county to the taxing agencies and revenue districts as redemption money.If the amounts are not paid in accordance with the order the court shall not hold the tax deed void.(Amended by Stats. 1985, Ch. 316, Sec. 33.)
CA Rev & Tax Code § 3728.1 (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 3728.1.

3728.1.  If the amount required to be paid in accordance with Section 3728 of this code is not paid within such six months, the court shall order a new tax deed issued by the county tax collector to the original grantee or his successor in interest as designated in the order. The tax collector shall thereupon execute and deliver a new tax deed which in addition to the usual provisions of a deed conveying real property shall specify:(a) The oldest year in which a tax lien attached which has not been discharged.(b) That the court ordered the payment of the correct amount of taxes, penalties and costs, stating the title of the court, the number of the case, the date of the order and the total amount of such taxes, penalties and costs so ordered paid.(c) That such payment has not been made as ordered by the court.(d) If the original assessment description was erroneous, the correct description as determined by the court.Upon proof of the execution and delivery of such tax deed the court shall quiet the title of the grantee and his successors in interest and after such judgment becomes final the tax deed shall be conclusively presumed valid against the claims of any parties to the lawsuit and their successors in interest.(Added by Stats. 1945, Ch. 516.)
CA Rev & Tax Code § 3729 (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 3729.

3729.  (a) When a court holds a tax deed given under this chapter or Chapter 8 (commencing with Section 3771), former Chapter 3 (commencing with Section 3475), former Chapter 4.3 (commencing with Section 3534), or former Sections 3897 and 3897d of the Political Code void, the purchaser at tax sale is entitled to a refund from the county of the amount paid as the purchase price in excess of the amount for which he or she has been reimbursed for taxes, penalties, and costs. The refund shall be made in the same manner as a refund of an overpayment of tax, except that the claim shall be presented within one year after the judgment becomes final.(b) The holder of a tax certificate who received all or any part of the amount paid by the delinquent taxpayer shall not be obligated to make any refund or repayment of any amount to either the purchaser, the county, or any other person. The tax collector may use amounts on deposit in the Tax Certificate Redemption Fund to make the refund, but only to the extent those amounts were paid to the holder of the applicable tax certificate.(Amended by Stats. 1995, Ch. 189, Sec. 4. Effective July 24, 1995.)
CA Rev & Tax Code § 3731.1 (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 3731.1.

3731.1.  The board of supervisors of any county may, by resolution, authorize any county officer to perform on its behalf any act required or authorized to be performed by the board of supervisors under Section 3731.The resolution shall enumerate the section, or those portions of the section, to which the authorization is to apply, and shall specify administrative rules and procedures concerning any act performed under the authorization.The resolution shall require that the county auditor record each act performed under the authorization. The resolution may provide for review by the board of supervisors of any act performed under the authorization, or for periodic reports to the board of supervisors of any or all acts performed under the authorization, or both.(Amended by Stats. 1985, Ch. 316, Sec. 34.5.)