California Revenue and Taxation Code ARTICLE 2 - Purchase from the State

• Section 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...
• Section 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...
• Section 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...
• Section 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,...
• Section 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...
• Section 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...
• Section 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...
• Section 3794.
  No option to purchase property under this article shall be given for longer than three years.(Enacted by Stats. 1939, Ch. 154.)
• Section 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...
• Section 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...
• Section 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...
• Section 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.
• Section 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....
• Section 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,...
• Section 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...
• Section 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...
• Section 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...
• Section 3801.
  An affidavit showing that the notice of agreement has been given as prescribed shall be filed in the office of the county tax collector.(Enacted by...
• Section 3802.
  The agreement shall become effective no sooner than 5:01 p.m. on the 21st day after the first publication of the notice of agreement.(Amended by Stats....
• Section 3803.
  If not previously terminated, all rights to redeem the property shall terminate on the date and at the time the agreement becomes effective. If all...
• Section 3804.
  (a) If any portion of the property is not so redeemed, the tax collector shall, without charge, execute to the purchaser a deed of the property...
• Section 3804.2.
  If a deed to the purchaser contains a clerical error or misstatement of fact, a corrected deed shall be issued by the tax collector and...
• Section 3805.
  In addition to the usual provisions of a deed conveying real property, the deed shall specify:(a) That the real property was subject to a power of...
• Section 3806.
  Except as against actual fraud, the deed is conclusive evidence of compliance with this article and otherwise has the same effect as evidence and as...
• Section 3808.
  Any payment required by an agreement under this chapter shall be made to the county tax collector and, except as provided for in Section 3791.5,...
• Section 3809.
  A proceeding based on alleged invalidity or irregularity of any agreement or deed executed under this article can only be commenced within one year after...
• Section 3810.
  A defense or cross-complaint based on the alleged invalidity or irregularity of any agreement or deed executed under this article can only be maintained in...
• Section 3811.
  On execution of the deed to the taxing agency or nonprofit organization, the tax collector shall report the following to the Controller, the assessor, and...
• Section 3813.
  The tax collector shall note the fact and date of a sale under this chapter on the margin of each delinquent and current roll on...

Last modified: October 22, 2018