California Revenue and Taxation Code CHAPTER 7 - Sale to Private Parties After Deed to State

• Section 3691.
  (a) (1) (A) Five years or more, or three years or more in the case of nonresidential commercial property, after the property has become tax defaulted, the tax...
• Section 3691.1.
  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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 3692.4.
  (a) Notwithstanding any other provision of law, any county, city, city and county, or any nonprofit organization as defined in Section 3772.5, may request the tax...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 3701.
  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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 3705.
  Any city or the State or any taxing agency or revenue district may bid on property.(Amended by Stats. 1943, Ch. 669.)
• Section 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...
• Section 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...
• Section 3707.
  (a) (1) The right of redemption terminates at the close of business on the last business day prior to the date of the sale.(2) If the tax collector...
• Section 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...
• Section 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...
• Section 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...
• Section 3709.
  The county clerk shall take acknowledgment of the deed without charge.(Enacted by Stats. 1939, Ch. 154.)
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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),...
• Section 3731.
  (a) When a tax deed to a purchaser of property sold by the tax collector pursuant to this part is recorded and it is determined that...
• Section 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...

Last modified: October 22, 2018