California Revenue and Taxation Code ARTICLE 1 - General Provisions

• Section 3771.
  As used in this chapter, “taxes” includes assessments.(Enacted by Stats. 1939, Ch. 154.)
• Section 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...
• Section 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...
• Section 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...
• Section 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.
• Section 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...
• Section 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...

Last modified: October 22, 2018