reglab/statecodes huggingface dataset:
2023 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 1.7 - Published Delinquent List › Section 3375.

3375. The county tax collector or assessor, whichever is applicable, shall notify the Controller within 60 days, in the manner as the Controller shall direct, of all property subject to a “Notice of Lien for Postponed Property Taxes” recorded pursuant to Section 16182 of the Government Code and for which notice of any of the following has been expeditiously processed:
(a)  Becomes tax defaulted subsequent to the date of entry on the secured roll of the information required by subdivision (a) of Section 2514; or
(b) The claimant of which transfers ownership or changes his or her mailing address, and the property is a residential property; or
(c) The claimant of which has been determined to be deceased.
(Amended by Stats. 2014, Ch. 703, Sec. 19. (AB 2231) Effective September 28, 2014.)
2023 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 1.7 - Published Delinquent List › Section 3376.

3376. (a) Upon request of the tax collector, the Controller shall provide to the tax collector information that is required for the preparation and enforcement of the sale of property under Part 6 (commencing with Section 3351) of Division 1. This information may include social security numbers.
(b) The tax collector or his or her designee shall certify, under penalty of perjury, to the Controller, that the information requested pursuant to subdivision (a) is required for the purposes specified in subdivision (a).
(c) Any information provided to the tax collector pursuant subdivision (a) is not a public record and is not open to public inspection.
(d) In the event of a tax-defaulted property sale, the tax collector or assessor shall include the outstanding balance of the property tax postponement loan in the minimum bid. Should the property fail to receive the minimum bid, and the minimum bid is reduced, all moneys paid to the Controller’s office and county tax collector shall be a proportionate allocation of the total moneys owed.
(Added by Stats. 2014, Ch. 703, Sec. 20. (AB 2231) Effective September 28, 2014.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 6 - TAX SALES › CHAPTER 2.2 - Medium of Payment › Section 3451.

3451. The tax collector may, in his or her discretion, accept any method of payment authorized by Section 2502, 2503.2, or 2504 in payment for tax-defaulted property and tax-defaulted property sold at public auction.
(Amended by Stats. 2004, Ch. 194, Sec. 8. Effective January 1, 2005.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 6 - TAX SALES › CHAPTER 2.2 - Medium of Payment › Section 3452.

3452. The acceptance of negotiable paper constitutes payment for tax-defaulted property and tax-defaulted property sold at public auction as of the date of acceptance when, but not before, the negotiable paper is duly paid.
When negotiable paper is so accepted, the deed to the property so purchased shall not be delivered until that negotiable paper is duly paid.
(Amended by Stats. 1984, Ch. 988, Sec. 33. Effective September 11, 1984.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 6 - TAX SALES › CHAPTER 2.2 - Medium of Payment › Section 3455.

3455. If any negotiable paper is not paid on due presentation for any reason, any record of payment made on any official record because of its acceptance shall be canceled, and the bid upon which the negotiable paper was accepted shall be voided as if no bid had been made, and the original owner’s right of redemption is revived.
(Amended by Stats. 1988, Ch. 830, Sec. 13. Applicable July 1, 1989, by Sec. 31 of Ch. 830.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 6 - TAX SALES › CHAPTER 2.2 - Medium of Payment › Section 3456.

3456. (a) If any part of a bid that was accepted by the tax collector is not paid when due, the county shall have a claim against the bidder for the actual cost of the sale. Immediately upon becoming past due, the tax collector shall notify the bidder by certified mail, which notice shall include all of the following:
(1) That his or her bid has been voided because of the delinquent payment.
(2) The amount of the county’s claim against the bidder.
(3) That the amount of the claim will be deducted from any deposit submitted by the bidder and that any remaining amount of the deposit is forfeited.
(b) If a bidder does not pay the claim arising under subdivision (a) within 30 days after the notice is sent, both of the following apply:
(1) The county may utilize any means authorized by law to collect the claim, including, but not limited to, transferring the amount of the claim to the unsecured roll.
(2) The tax collector may prohibit the bidder from bidding on sales made pursuant to this chapter for up to five years.
(Amended by Stats. 2004, Ch. 194, Sec. 11. 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 3691.1.

3691.1. (a) The tax collector shall execute a notice whenever a parcel becomes subject to the power of sale set forth in Section 3691 on a form prescribed by the Controller. The county clerk shall take acknowledgment of the notice without charge.
(b) 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. 3. (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 3691.2.

3691.2. The notice shall specify:
(a) A statement that five years or more have elapsed since the taxes or assessments on the parcel were declared in default; that three years or more in the case of nonresidential commercial property, as defined in Section 3691, have elapsed since the taxes or assessments on the parcel were declared in default; or that, pursuant to Section 3692.4, three years or more have elapsed and a request has been made by a city, county, city and county, or nonprofit organization to offer that property at the next scheduled public auction.
(b) That the property was duly assessed for taxation and the tax legally levied.
(c) That the property is subject to sale for nonpayment of taxes.
(d) The amount of taxes originally declared to be in default, unless there has been a partial cancellation of taxes, a redemption from a portion thereof, or a correction under Sections 4831.5 and 4876.5, in any of which events, the amount shall be the balance remaining.
(e) A metes and bounds or lot-block-tract description of the property.
(Amended by Stats. 2004, Ch. 944, Sec. 4.5. 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 3691.3.

3691.3. By June 15 of the year property is to become subject to a power of sale under Section 3691, the assessor shall furnish to the tax collector a metes and bounds or lot-block-tract description of the property.
(Added by renumbering Section 3512.1 by Stats. 1984, Ch. 988, Sec. 37. Effective September 11, 1984.)
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 3691.4.

3691.4. The notice shall be recorded with the county recorder. After recordation, the notice shall be forwarded to the tax collector. The recorder shall make no charge for the recording.
(Amended by Stats. 1998, Ch. 497, Sec. 10. 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 3691.5.

3691.5. The tax collector shall file the notice in his or her office and keep a record to show the subsequent disposition of the property.
(Amended by Stats. 1998, Ch. 497, Sec. 11. 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 3691.6.

3691.6. Upon request of the Controller, the tax collector shall report the disposition of all tax-defaulted parcels subject to tax collections power to sell in his or her county.
(Amended by Stats. 2004, Ch. 183, Sec. 321. 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 3692.

3692. (a) The tax collector shall attempt to sell tax-defaulted property, as provided in this chapter, within four years of the time that the property becomes subject to sale for nonpayment of taxes unless, by other provisions of law, the property is not subject to sale. If there are no acceptable bids at the attempted sale, the tax collector shall attempt to sell the property at intervals of no more than six years until the property is sold.
(b) When oil, gas, or mineral rights are subject to sale for nonpayment of taxes, the tax collector may offer the interest at minimum bid to the holders of outstanding interests where the interest subject to sale is a partial interest or, where the interest subject to sale is a complete and undivided interest, to the owner or owners of the property to which the oil, gas, or mineral rights are appurtenant.
(c) When parcels that are rendered unusable by their size, location, or other conditions are subject to sale for nonpayment of taxes, the tax collector may offer the parcel, at a minimum bid, to owners of contiguous parcels or to a holder of record of either a predominant easement or a right-of-way easement. If the parcel is sold to a contiguous property owner, the tax collector shall require that the successful bidder request the assessor and the planning director to combine the unusable parcel with the bidder’s own parcel as a condition of sale.
(d) Sealed bid sale procedures shall be used when offers are made pursuant to subdivision (b) or subdivision (c), and the property shall be sold to the highest eligible bidder. The offers shall remain in effect for 30 days or until notice is given pursuant to Section 3702, whichever is later. If the highest bidder does not consummate the sale within the time period determined by the tax collector, the tax collector may offer the property to the next highest bidder at their bid price.
(e) The Notice to the Board of Supervisors and Notice of Intended Sale of Tax-Defaulted Property shall indicate that any parcel remaining unsold may be reoffered within a 90-day period and any new parties of interest shall be notified in accordance with Section 3701. This subdivision does not apply to properties sold pursuant to Chapter 8 (commencing with Section 3771).
(Amended by Stats. 2022, Ch. 451, Sec. 4. (SB 1494) Effective January 1, 2023.)
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 3692.1.

3692.1. Notwithstanding any other provision of law, for purposes of this chapter, all of the following apply:
(a) “Close of auction” means the date and time for which the tax collector, or his or her designee, provides public notice of both of the following:
(1) That no additional property will be offered for sale for that public auction.
(2) That bidding for that public auction will end.
(b) “Date of the sale” means the date upon which a public auction begins.
(c) “Public auction” means any venue or medium to sell property under this chapter that provides reasonable access to the public to bid on and purchase this property.
(Added by Stats. 2004, Ch. 194, Sec. 13. 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 3692.2.

3692.2. A public auction conducted by electronic media, including the Internet, to sell property under this chapter shall have at least the following operational components:
(a) A component that allows bids to be submitted by computer.
(b) A component that authorizes the tax collector to accept bids for as long as he or she deems necessary.
(Added by Stats. 2004, Ch. 194, Sec. 14. 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 3692.3.

3692.3. (a) All property sold under this chapter is offered and sold as is.
(b) The state, the county, and an employee of these entities acting in the employee’s official capacity in preparing, conducting, and executing a sale of property under this chapter, are not liable for any of the following:
(1) Known or unknown conditions of this property, including, but not limited to, errors in the assessor’s records pertaining to improvement of the property.
(2) The failure of a device that is not owned, operated, and managed by the state or county, that prevents a person from participating in any sale under this chapter. For purposes of this paragraph, “device” includes, but is not limited to, computer hardware, a computer network, a computer software application, and a computer Web site.
(Added by Stats. 2004, Ch. 194, Sec. 15. 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 3693.

3693. (a) With the exception of the sealed bid sale procedures authorized under Section 3692 and of the procedures authorized in subdivisions (b) and (c), all sales pursuant to this chapter shall be at public auction to the highest bidder. The amount of the high bid shall be paid by any method of payment authorized by Section 2502, 2503.2, or 2504, which method is at the discretion of the tax collector. Unless otherwise specified by the tax collector, payment is due on or before the close of auction.
(b) For nonresidential commercial property, if the highest bidder does not consummate the sale within the time period determined by the tax collector, the tax collector may offer the property to the next highest bidder at their bid price.
(c) If a sale occurs at a public auction for a parcel of property subject to this chapter and the sale is unconsummated, if the next public auction for that parcel of property occurs more than one year after the date of that first auction and the highest bidder does not consummate that subsequent sale within the time period determined by the tax collector, the tax collector may offer that property, regardless of type, for sale to the next highest bidder at their price.
(d) The tax collector may require a person to submit a deposit, by any method of payment authorized by Section 2502, 2503.2, or 2504, for the purposes specified in this subdivision. A tax collector requiring a deposit pursuant to Section 3693.1 may determine, and shall provide public notice before the date of the sale upon determining, all of the following:
(1) The method of payment of this deposit.
(2) The amount of this deposit.
(3) The due date of this deposit.
(4) Whether the deposit will be applied for one or more of the following purposes:
(A) As a condition to submitting a bid on property that is being sold under this chapter.
(B) As a payment toward specified property that is being sold under this chapter. If a deposit is applied for this purpose, the deposit may be applied as payment toward more than one specified property based upon the amount of the minimum bid for each property.
(e) This section shall remain in effect only until January 1, 2029, and as of that date is repealed.
(Amended by Stats. 2022, Ch. 451, Sec. 5. (SB 1494) Effective January 1, 2023. Repealed as of January 1, 2029, by its own provisions. See later operative version added by Sec. 6 of Stats. 2022, Ch. 451.)
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 3693.

3693. (a) With the exception of the sealed bid sale procedures authorized under Section 3692, all sales pursuant to this chapter shall be at public auction to the highest bidder. The amount of the high bid shall be paid by any method of payment authorized by Section 2502, 2503.2, or 2504, which method is at the discretion of the tax collector. Unless otherwise specified by the tax collector, payment is due on or before the close of auction.
(b) The tax collector may require a person to submit a deposit, by any method of payment authorized by Section 2502, 2503.2, or 2504, for the purposes specified in this subdivision. A tax collector requiring a deposit pursuant to Section 3693.1 may determine, and shall provide public notice before the date of the sale upon determining, all of the following:
(1) The method of payment of this deposit.
(2) The amount of this deposit.
(3) The due date of this deposit.
(4) Whether the deposit will be applied for one or more of the following purposes:
(A) As a condition to submitting a bid on property that is being sold under this chapter.
(B) As a payment toward specified property that is being sold under this chapter. If a deposit is applied for this purpose, the deposit may be applied as payment toward more than one specified property based upon the amount of the minimum bid for each property.
(c) This section shall become operative on January 1, 2029.
(Repealed (in Sec. 5) and added by Stats. 2022, Ch. 451, Sec. 6. (SB 1494) Effective January 1, 2023. Operative January 1, 2029, by its own provisions.)
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 3693.1.

3693.1. Notwithstanding Section 3693, the tax collector may make the sale of any property sold under this chapter a cash or deferred-payment transaction. If the tax collector approves the sale as a deferred-payment transaction, the tax collector may require a deposit in the amount of five thousand dollars ($5,000) or 10 percent of the minimum bid price, whichever is greater. The balance of the purchase price shall be paid by any method of payment authorized by Section 2502, 2503.2, or 2504, as specified by the tax collector and within a period specified by the tax collector not to exceed 90 days from the date of the close of auction as a condition precedent to the transfer of title to the purchaser. If the purchaser was required to pay a deposit prior to the date of the sale, the deposit shall be applied toward the purchase price of the property. Failure on the part of the successful bidder to consummate the sale within the period specified by the tax collector shall result in the forfeiture of the deposit and all rights he or she may have with respect to that property. Any forfeiture of deposit shall be distributed to the county general fund and shall not apply to outstanding delinquent taxes. Upon forfeiture the right of redemption shall revive.
(Amended by Stats. 2005, Ch. 264, Sec. 11. 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 3694.

3694. A sale under this chapter shall take place only if approved by the board of supervisors.
(Amended by Stats. 1998, Ch. 497, Sec. 14. 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 3695.

3695. If the governing body of any taxing agency does not, before the date of the sale, file with the tax collector and the board of supervisors certified copies of a resolution adopted by the governing body objecting to the sale, the taxing agency has consented to the sale. If the taxing agency consents to the sale the lien of its taxes or assessments and any rights which it may have to the property as a result of these taxes or assessments are canceled by a sale under this chapter and it is entitled to its proper share of the proceeds deposited in the delinquent tax sale trust fund. If the taxing agency does object to the sale, the lien of its taxes or assessments or any rights which the taxing agency may have to the property are not affected by a sale under this chapter. Provided, however, that any taxing agency that is also a revenue district may not object to a sale unless it files with this objection an executed proposed agreement under Chapter 8 of this part to purchase the property, but not including an option to purchase, at a price not less than the minimum bid.
If a taxing agency that is not also a revenue district objects to the sale and before the date of the sale applies in writing to the board of supervisors to purchase the property under Chapter 8 of this part at a price equal to that approved by the board of supervisors, or upon a pro rata division of the proceeds of a sale as may be provided under Chapter 8, the tax collector shall not proceed with the sale.
(Amended by Stats. 2004, Ch. 194, Sec. 18. 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 3695.3.

3695.3. As used in Section 3695, “assessments” does not include assessments which were, at the time of the declaration of default or sale to the taxing agency, not included in the amount required to redeem the property.
(Amended by Stats. 1984, Ch. 988, Sec. 54. Effective September 11, 1984.)
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 3695.4.

3695.4. In addition to the provisions in Section 3695 relative to objections to sales, the state or city or any taxing agency or revenue district may file with the county tax collector written objection to the sale of, along with an application to purchase in accordance with Chapter 8 (commencing with Section 3771), any property that is or may be needed for public use. The written objection shall specify the description of the property needed, whether the fee or an easement is required, and the public purpose to which the property is intended to be devoted.
The objection and application shall be filed with the tax collector before the date of the first publication of the notice of intended sale pursuant to Sections 3702 and 3703. If the state, a city, taxing agency, or revenue district files an objection and application in compliance with this section, the tax collector may not proceed with the sale of the subject property.
(Amended by Stats. 2000, Ch. 606, Sec. 1. Effective January 1, 2001.)
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 3695.5.

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

3698. To make any sale under this chapter, the tax collector shall transmit a notice to the board of supervisors, stating:
(a) His intention to make a sale under this chapter, and the type of sale;
(b) A description of the property to be sold;
(c) The minimum price at which it is proposed to sell the property.
(Amended by Stats. 1939, Ch. 529.)
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 3698.5.

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

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

3698.8. The tax collector, upon the recommendation of county counsel, may remove a parcel from the tax sale if it is deemed the removal is in the best interest of the county.
(Amended by Stats. 2011, Ch. 352, Sec. 5. (SB 948) Effective January 1, 2012.)
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 3699.

3699. On receipt of the notice described in Section 3698, the board of supervisors shall by resolution either approve or disapprove the proposed sale and shall transmit a certified copy of the resolution to the tax collector within five days after its action. Failure to adopt or to transmit the resolution within the prescribed times shall not affect the validity of a sale approved by a board of supervisors.
(Added by renumbering Section 4839.2 by Stats. 2009, Ch. 17, Sec. 7. (SB 823) Effective January 1, 2010.)
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 3700.

3700. Upon providing notice to the board of supervisors as required by Section 3698, the tax collector shall forward one copy to the clerk or secretary of the governing board of each taxing agency, other than the county, having the right to levy taxes or assessments on the property and may forward one copy to each nonprofit organization that has submitted, within one year prior to the next scheduled tax sale or prior to July 31 of the current calendar year, a written request to the tax collector for notification. The copy or copies shall be mailed, sent electronically, or delivered at least 30 days before the first publication or posting of the notice of intended sale. However, where the tax collector has on file a consent from each taxing agency, the tax collector may proceed to publish or post the notice of sale.
(Amended by Stats. 2022, Ch. 451, Sec. 7. (SB 1494) Effective January 1, 2023.)
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 3700.5.

3700.5. Not less than 45 days nor more than 120 days before the proposed sale, the tax collector shall send notice of the proposed sale to the Controller. The notice shall state the date, time, and place of the proposed sale. The tax collector shall notify the Controller of any postponement of the tax sale and the date, time, and place of the sale.
(Added by Stats. 1998, Ch. 497, Sec. 16. Effective January 1, 1999.)
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 3701.

3701. (a) Not less than 45 days nor more than 120 days before the proposed sale, the tax collector shall send notice of the proposed sale by certified mail with return receipt requested to the last known mailing address, if available, of parties of interest, as defined in Section 4675. The notice shall state the date, time, and place of the proposed sale, the amount required to redeem the property, and the fact that the property may be redeemed up to the close of business on the last business day prior to the date of the sale, and information regarding the rights of parties of interest to claim excess proceeds, as defined in Section 4674, if the property is sold and excess proceeds result from that sale.
(b) The tax collector shall make a reasonable effort to obtain the name and last known mailing address of parties of interest.
(c) The validity of any sale under this chapter shall not be affected if the tax collector’s reasonable effort fails to disclose the name and last known mailing address of parties of interest or if a party of interest does not receive the mailed notice.
(d) If the property subject to the notice required by this section is the subject of a bankruptcy proceeding, the notice shall constitute a “notice of tax deficiency” pursuant to Section 362(b)(9)(B) of Title 11 of the United States Code.
(Amended by Stats. 2018, Ch. 119, Sec. 4. (SB 1506) Effective January 1, 2019.)
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 3702.

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

3703. If in the judgment of the board of supervisors any property to be sold under this chapter will bring at auction less than the cost of publication in a newspaper, the publication of the notice of intended sale may be made in the same manner as if there were no newspaper published in the county seat or in the public notice district.
(Amended by Stats. 2016, Ch. 703, Sec. 22. (AB 2881) Effective January 1, 2017.)