reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 3381 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 1 - Publication of Delinquent List and Notice of Sale|ARTICLE 1.8 - Alternative Method of Publication|Section 3381.

3381.  (a) In each county where the tax collector or, if the county is a chartered county, the board of supervisors determines that the public interest, convenience and necessity require the local publication of the delinquent list required by Section 3371, or the published notice of power and intent to sell required by Section 3361, in order to afford adequate notice, all items required to be published shall be published as provided in this article.(b) After the determination, the tax collector or, if the county is a chartered county, the board of supervisors shall divide and distribute the items to be published and cause the same to be published either within (1) the municipal corporations, (2) the elementary, high school, or junior college districts, (3) the supervisorial districts, (4) public notice districts described in Chapter 1.1 (commencing with Section 6080) of Division 7 of Title 1 of the Government Code, (5) tax districts, areas included in map books, or tax code areas, or (6) by any annexation or annexations of same, or any combination of same, or any combination of those districts, annexations, areas included in map books, and tax code areas, within the county as they shall determine most likely to afford adequate notice to owners of the property.(c) Except as provided in this article, the publication shall be in the same manner as provided in Article 1.7 (commencing with Section 3371).(d) The publication provided for in this article shall be made once a week for two successive weeks in a newspaper or newspapers of general circulation. The publication shall be made in a newspaper published not less frequently than once a week.(Amended by Stats. 2016, Ch. 703, Sec. 20. (AB 2881) Effective January 1, 2017.)
CA Rev & Tax Code § 3382 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 1 - Publication of Delinquent List and Notice of Sale|ARTICLE 1.8 - Alternative Method of Publication|Section 3382.

3382.  Annually, the board of supervisors shall let the contracts for publication of the published delinquent list, or the published notice of power and intent to sell, and shall determine the rate to be paid for those publications or any portions thereof.The publication rate shall be based on a common denominator of measurement for all newspapers and may be graduated according to circulation.(Amended by Stats. 1985, Ch. 316, Sec. 22.)
CA Rev & Tax Code § 3383 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 1 - Publication of Delinquent List and Notice of Sale|ARTICLE 1.8 - Alternative Method of Publication|Section 3383.

3383.  The contracts for the publications shall include the publication of the proper portion of the published list and all other items relating to that portion of the published list required by law to be published.(Added by Stats. 1967, Ch. 894.)
CA Rev & Tax Code § 3384 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 1 - Publication of Delinquent List and Notice of Sale|ARTICLE 1.8 - Alternative Method of Publication|Section 3384.

3384.  The board of supervisors may provide by order for mailing to each assessee on the published delinquent list a copy of the items delinquent assessed to him and, if so ordered, the copy shall be mailed to the assessee at his address as shown on the roll. This section gives no one any right to receive the copy of items delinquent, and neither the county nor any office or employee is liable for failure of the assessee to receive the copy or for any mistake in connection with the mailing.(Added by Stats. 1967, Ch. 894.)
CA Rev & Tax Code § 3385 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 1 - Publication of Delinquent List and Notice of Sale|ARTICLE 1.8 - Alternative Method of Publication|Section 3385.

3385.  In ordering mailing of a copy of items delinquent, the board of supervisors may do either of the following:(a) Authorize the tax collector to perform the mailing.(b) Include, or authorize the inclusion of the mailing as an item in the contracts for publication of the published delinquent list.(Added by Stats. 1967, Ch. 894.)
CA Rev & Tax Code § 3436 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 2 - Sale by Operation of Law|ARTICLE 1 - General Provisions|Section 3436.

3436.  At 12:01 a.m. on July 1, the taxes, assessments, penalties, and costs on real property except tax-defaulted property and possessory interests, which have not been paid shall by operation of law be declared in default.(Amended by Stats. 1992, Ch. 523, Sec. 23. Effective January 1, 1993.)
CA Rev & Tax Code § 3437 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 2 - Sale by Operation of Law|ARTICLE 1 - General Provisions|Section 3437.

3437.  The amount due on any property may be paid until the close of business on June 30 if it was separately valued on the secured roll. If June 30 falls on a Saturday, Sunday, or legal holiday, and payment is received by the close of business on the next business day, redemption penalties shall not attach. If the board of supervisors, by adoption of an ordinance or resolution, closes the county’s offices for business prior to the time of delinquency on the “next business day” or for that whole day, that day shall be considered a legal holiday for purposes of this section. Section 2512 shall apply to remittances made by mail.(Amended by Stats. 1999, Ch. 941, Sec. 26. Effective January 1, 2000.)
CA Rev & Tax Code § 3438 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 2 - Sale by Operation of Law|ARTICLE 1 - General Provisions|Section 3438.

3438.  If the tax collector discovers before the declaration that because of any error the tax on a parcel of real property should not be declared in default, he or she shall not declare it in default and the board of supervisors shall cause the assessor to enter the uncollected taxes on the next roll, to be collected like other taxes on that roll.(Amended by Stats. 1984, Ch. 988, Sec. 21. Effective September 11, 1984.)
CA Rev & Tax Code § 3439 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 2 - Sale by Operation of Law|ARTICLE 1 - General Provisions|Section 3439.

3439.  In appropriate columns on the delinquent roll, or the secured roll if the delinquent roll has been dispensed with, opposite each parcel separately valued the taxes on which have been declared in default, the tax collector shall enter “tax defaulted,” the date of the declaration, and the total amount declared to be in default.(Amended by Stats. 1984, Ch. 988, Sec. 22. Effective September 11, 1984.)
CA Rev & Tax Code § 3441 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 2 - Sale by Operation of Law|ARTICLE 1 - General Provisions|Section 3441.

3441.  Every person who does any act tending permanently to impair the value of tax-defaulted property is guilty of a misdemeanor and is liable for any damages sustained by the county or public agency because of his or her act. Those acts include, but are not limited to, the removal, destruction, or cutting of any improvements or timber. On request of the tax collector of the county where any part of the property is located, the district attorney of the same county shall:(a) Prosecute for the commission of the misdemeanor.(b) In the name of the people, sue for damages sustained by the county.(Amended by Stats. 1984, Ch. 988, Sec. 24. Effective September 11, 1984.)
CA Rev & Tax Code § 3442 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 2 - Sale by Operation of Law|ARTICLE 1 - General Provisions|Section 3442.

3442.  Within 30 days after the declaration of default, the tax collector shall furnish the auditor with a list of all tax-defaulted property. The auditor shall enter on the current roll immediately after the description of the property the fact and date of declaration of default.(Amended by Stats. 1984, Ch. 988, Sec. 25. Effective September 11, 1984.)
CA Rev & Tax Code § 3443 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 2 - Sale by Operation of Law|ARTICLE 1 - General Provisions|Section 3443.

3443.  The tax collector shall transmit the list of property to the assessor who shall enter on his or her records the fact and date of the declaration of default.(Amended by Stats. 1984, Ch. 988, Sec. 26. Effective September 11, 1984.)
CA Rev & Tax Code § 3443.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 2 - Sale by Operation of Law|ARTICLE 1 - General Provisions|Section 3443.5.

3443.5.  In lieu of the procedure specified in Section 3443, where a machine-prepared roll is used, the fact and date of the declaration of default may be entered upon the reproduced roll.(Amended by Stats. 1984, Ch. 988, Sec. 27. Effective September 11, 1984.)
CA Rev & Tax Code § 3444 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 6 - TAX SALES|CHAPTER 2 - Sale by Operation of Law|ARTICLE 1 - General Provisions|Section 3444.

3444.  If the original declaration of default by operation of law is ever canceled or held void, the property shall be treated for all purposes as if in default in the next subsequent year for which it would have been validly declared in default but for the previous declaration of default.(Amended by Stats. 1984, Ch. 988, Sec. 28. Effective September 11, 1984.)
CA Rev & Tax Code § 3771 (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 1 - General Provisions|Section 3771.

3771.  As used in this chapter, “taxes” includes assessments.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 3772 (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 1 - General Provisions|Section 3772.

3772.  As used in this chapter, “taxing agency” includes a county treasurer acting as trustee for a reclamation district and the “governing body” of a taxing agency includes such a county treasurer acting with the consent of the board of trustees of the reclamation district.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 3772.5 (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 1 - General Provisions|Section 3772.5.

3772.5.  For purposes of this chapter:(a) “Low-income persons” means persons and families of low or moderate income, as defined by Section 50093 of the Health and Safety Code.(b) “Nonprofit organization” means a nonprofit organization incorporated pursuant to Part 2 (commencing with Section 5110) of Division 2 of Title 1 of the Corporations Code for the purpose of acquisition of either of the following:(1) Single-family or multifamily dwellings for rehabilitation and sale or rent to low-income persons, or for other use to serve low-income persons.(2) Vacant land for construction of residential dwellings and subsequent sale or rent to low-income persons, for other use to serve low-income persons, or for dedication of that vacant land to public use.(c) “Rehabilitation” means repairs and improvements to a substandard building, as defined in Section 17920.3 of the Health and Safety Code, necessary to make it a building that is not a substandard building.(Amended by Stats. 1999, Ch. 83, Sec. 173. Effective January 1, 2000.)
CA Rev & Tax Code § 3773 (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 1 - General Provisions|Section 3773.

3773.  Whenever property becomes subject to a power of sale pursuant to Section 3691 for taxes, including taxes levied by a city or any taxing agency or for a revenue district the taxes of which are collected by county officers, the city or taxing agency or revenue district has all the rights under this chapter of a taxing agency to which property has been deeded for taxes.(Amended by Stats. 1985, Ch. 316, Sec. 35.)
CA Rev & Tax Code § 3774 (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 1 - General Provisions|Section 3774.

3774.  The State has all the rights under this chapter of a taxing agency to which property has been deeded for taxes.(Added by Stats. 1943, Ch. 669.)
CA Rev & Tax Code § 3775 (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 1 - General Provisions|Section 3775.

3775.  Whenever the county or the State is the purchaser the price shall be agreed upon between the county board of supervisors and the State Controller and the governing body of any city in which such property may be located and such price shall be paid to the county tax collector for distribution.(Added by Stats. 1943, Ch. 669.)
CA Rev & Tax Code § 3776 (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 1 - General Provisions|Section 3776.

3776.  Notwithstanding anything to the contrary, no parcel for which a tax certificate has been sold and not canceled shall be sold or deeded to any taxing agency unless the taxing agency deposits into the applicable tax certificate redemption fund, held by the tax collector, the total amount required to be paid to the holder of the tax certificate pursuant to Section 4527.(Amended by Stats. 1996, Ch. 699, Sec. 3. Effective January 1, 1997.)
CA Rev & Tax Code § 3791 (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 3791.

3791.  Whenever property tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, has been sold for taxes for two or more years or has been deeded for taxes to a taxing agency other than the state, the governing body of the taxing agency may, as provided in this article, make an agreement with the board of supervisors of the county in which the property is situated for the purchase of, or for an option to purchase, all or any of the tax-defaulted property or any part thereof including a right-of-way or other easement. When a part of a tax-defaulted parcel is sold the balance continues subject to redemption, if the right of redemption has not been terminated, and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7 of this division, except that no application need be made.(Amended by Stats. 2004, Ch. 944, Sec. 5. Effective January 1, 2005.)
CA Rev & Tax Code § 3791.3 (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 3791.3.

3791.3.  Whenever property has been tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, whether or not the property is subject to or has been sold or deeded for taxes to a taxing agency other than the state, the state, county, any revenue district the taxes of which on the property are collected by county officers, or a redevelopment agency created pursuant to the California Community Redevelopment Law, may purchase the property or any part thereof, including any right-of-way or other easement, pursuant to this chapter. A redevelopment agency, however, may only purchase this tax-defaulted property located within a designated survey area.(Amended by Stats. 2004, Ch. 944, Sec. 6. Effective January 1, 2005.)
CA Rev & Tax Code § 3791.4 (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 3791.4.

3791.4.  (a) When residential or vacant property has been tax defaulted for five years or more, or three years or more after the property has become tax defaulted and is subject to a nuisance abatement lien, that property may, with the approval of the board of supervisors of the county in which it is located, be purchased pursuant to this chapter by a nonprofit organization, provided that:(1) In the case of residential property, the nonprofit organization shall rehabilitate and sell or rent to, or otherwise use the property to serve, low-income persons.(2) In the case of vacant property, the nonprofit organization shall 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.(b) The terms and conditions of any conveyance to a nonprofit corporation pursuant to this section shall be specified in the deed or other instrument of conveyance.(Amended by Stats. 2009, Ch. 17, Sec. 5. (SB 823) Effective January 1, 2010.)
CA Rev & Tax Code § 3791.5 (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 3791.5.

3791.5.  Any agreement under this chapter may include a provision for payment to the county treasurer while the property is in public ownership and rented, leased, or sold on contract by the taxing agency of an amount agreed upon by the board of supervisors and the taxing agency in lieu of taxes on such property.Any payment in lieu of taxes, required by an agreement under this chapter, shall be received by the county tax collector and shall be distributed among the county and revenue districts of the county in the same manner as provided for the distribution of taxes in Section 4656.2.(Amended by Stats. 1978, Ch. 430.)
CA Rev & Tax Code § 3792 (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 3792.

3792.  If property tax defaulted for more than five years, or more than three years in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, has been sold for taxes for two or more years or has been deeded for taxes to two or more taxing agencies, they may make a joint agreement with the board of supervisors under this article. The joint agreement may provide for the conveyance of all or any interest in the property to one of them or to any combination of them.(Amended by Stats. 2004, Ch. 944, Sec. 7. Effective January 1, 2005.)
CA Rev & Tax Code § 3793 (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 3793.

3793.  Any agreement under this article may:(a) Cover any tax-defaulted property without regard to the boundaries of the parcels which were assessed.(b) Provide for sale of various portions of the property at various prices and on various terms and for an option to purchase any remaining portion.(Amended by Stats. 1994, Ch. 705, Sec. 35. Effective January 1, 1995.)
CA Rev & Tax Code § 3793.1 (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 3793.1.

3793.1.  (a) The sales price of any property sold under this article shall include, at a minimum, the amounts of all of the following:(1) All defaulted taxes and assessments, and all associated penalties and costs.(2) Redemption penalties and fees incurred through the month of the sale.(3) All costs of the sale.(4) The outstanding balance of any property tax postponement loan.(b) If the property or property interests have been offered for sale under the provisions of Chapter 7 (commencing with Section 3691) at least once and no acceptable bids therefor have been received, the tax collector may, in his or her discretion and with the approval of the board of supervisors, offer that property or those interests at a minimum price that the tax collector deems appropriate.(c) The board of supervisors may permit a nonprofit organization to purchase property or property interests by way of installment payments.(d) For purposes of this section, the “outstanding balance of any property tax postponement loan” is the sum of the following:(1) The tax payments made by the State Controller’s office on behalf of the claimant in the Property Tax Postponement Program.(2) Accrued interest pursuant to Section 16183 of the Government Code, subject to Sections 20644 and 20644.5.(3) Other associated fees and penalties as deemed appropriate by law.(4) Less any payments already made on the property tax postponement loan.(Amended by Stats. 2014, Ch. 703, Sec. 24. (AB 2231) Effective September 28, 2014.)
CA Rev & Tax Code § 3794 (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 3794.

3794.  No option to purchase property under this article shall be given for longer than three years.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 3794.3 (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 3794.3.

3794.3.  A sale under this chapter shall take place only if approved by the board of supervisors.(Added by Stats. 2003, Ch. 199, Sec. 9. Effective January 1, 2004.)
CA Rev & Tax Code § 3795 (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.

3795.  The agreement shall be submitted to the Controller. If he or she does not approve the agreement, he or she shall return the agreement to each party with a statement of his or her objections to it, and thereafter a new or modified agreement may be made. If the Controller approves the agreement, he or she shall sign the executed copy, return the signed agreement to the tax collector, and keep a copy on file in his or her office.(Amended by Stats. 2000, Ch. 606, Sec. 9. Effective January 1, 2001.)