reglab/statecodes huggingface dataset:
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)