Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

CHAPTER 7. Sale to Private Parties After Deed To State

Section 3692

3692. Sale within two years. (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.

(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).

History.—Added by Stats. 1971, p. 2025, in effect March 4, 1972, operative July 1, 1972. Stats. 1973, Ch. 391, p. 854, in effect January 1, 1974, substituted the present second and third sentences in subdivision (b) for a sentence which provided "The offer shall remain in effect for 90 days or until notice is given pursuant to Section 3702 whichever is later"; and substituted the present second and third sentences in subdivision (c) for a sentence which provided the same as the one quoted above. Stats. 1976, Ch. 828, p. 1896, in effect January 1, 1977, substituted "may" for "shall" and substituted "at a minimum bid to owners" for "at minimum bid to the highest bidder among owners" in the first sentence, and added the balance of the third sentence of subdivision (c) after "used". Stats. 1980, Ch. 411, in effect July 11, 1980, deleted "(a) Subject to the prior offers made pursuant to subdivisions (b) and (c)," at the beginning of the first paragraph; relettered subdivision "(b)" as "(a)" and "(c)" as "(b)"; substituted "may" for "shall first, with the approval of the board of supervisors and within one year," before "offer", deleted "highest bidder among" before "holders", and deleted the second and third sentences in subdivision (a), deleted "miscellaneous" before "parcels" and "first, with the approval of the board of supervisors and within one year," before "offer" in subdivision (b) and added the first sentence to and deleted the third sentence of the fourth paragraph. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "tax-defaulted property" for "tax-deeded property", substituted "subject to sale for nonpayment of taxes" for "tax-deeded property,", and substituted "the property" for "such tax-deeded property" in the first sentence, and substituted "the" for "such" before "attempted." in the second sentence of the first paragraph; and substituted "subject to sale for nonpayment of taxes" for "tax-deeded to the State" in subdivisions (a) and (b). Stats. 1985, Ch. 316, effective January 1, 1986, substituted "interest subject to sale" for "tax-deed interest" after "interests where the" and "or, where the" in subdivision (a). Stats. 1992, Ch. 523, in effect January 1, 1993, added "(a)" after "3692", substituted "four" for "two" after "within", added "with . . . Controller" after "shall", substituted "six" for "four" after "than", in subdivision (a); substituted "(b)" for "(a)" at the beginning of the former subdivision (a); substituted "(c)" for "(b)" at the beginning of the former subdivision (b); and added "(d)" before "Sealed", substituted "(b)" for "(a)" after "subdivision" and substituted "(c)" for "(b)" after "or", in the second paragraph of subdivision (c). Stats. 1993, Ch. 1187, in effect January 1, 1994, substituted "that" for "which" after "parcels", and added ", or may require that an unusable parcel be joined with a contiguous parcel as a condition of sale" after "contiguous parcels" in subdivision (c). Stats. 1995, Ch. 527, in effect January 1, 1996, added a period after "contiguous parcels", substituted "The tax collector shall" for ", or may" after "parcels.", substituted "the successful . . . combine the" for "an" after "require that", and substituted "with his or her own" for "be joined with a contiguous" after "unusable parcel" in subdivision (c); and added subdivision (e). Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, deleted "with the approval of the Controller" after "shall" in the second sentence of subdivision (a). Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, substituted "Notice of Power to Sell Tax-Defaulted Property, Notice of Power and Intent to Sell Tax-Defaulted Property, Notice to the Board of Supervisors, and Notice of Intended Sale of Tax-Defaulted Property" for "original notice" after "The" in the first sentence of subdivision (e). Stats. 2001, Ch. 121 (SB 1183), in effect January 1, 2002, added a comma after "location" in the first sentence of subdivision (c); and substituted "reoffered" for "resold" after "may be" in the first sentence of subdivision (e). Stats. 2003, Ch. 199 (SB 1063), in effect January 1, 2004, substituted "the bidder's" for "his or her" after "unusable parcel with" in the second sentence of subdivision (c), added "subdivision" after "subdivision (b) or" in the first sentence of subdivision (d), and deleted "of Power to Sell Tax-Defaulted Property, Notice of Power and Intent to Sell Tax-Defaulted Property, Notice" after "The Notice" in the first sentence of subdivision (e). Amended by Stats. 2004, Ch. 407 (SB 1831), in effect January 1, 2005.

Note.—See note following Section 2194.