Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

Chapter 8. Deed to State, County or Public Agencies

Article 1. General Provisions

Section 3772.5

3772.5. "Low-income persons." 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 Code.

(b) "Nonprofit organization" means a nonprofit organization incorporated pursuant to Part 2 (commencing with Section 5110) of Division 2 of Title 1 of the Corporations Code for the purpose of acquisition of either of the following:

(1) Single-family or multifamily dwellings for rehabilitation and sale or rent to low-income persons, or for other use to serve low-income persons.

(2) Vacant land for construction of residential dwellings and subsequent sale or rent to low-income persons, for other use to serve low-income persons, or for dedication of that vacant land to public use.

(c) "Rehabilitation" means repairs and improvements to a substandard building, as defined in Section 17920.3 of the Health and Safety Code, necessary to make it a building that is not a substandard building.

History.—Added by Stats. 1977, Ch. 1120, in effect January 1, 1978. Stats. 1979, Ch. 1191, in effect January 1, 1980, substituted "of low or moderate income, as defined by Section 50093 of the Health and Safety Code" for "whose income does not exceed 120 percent of area median income, with adjustments for family size, as determined from time to time by the Secretary of Housing and Urban Development pursuant to subsection (f) of Section 8 of the Housing and Community Development Act of 1974 (P.L. 93-383)" in the first sentence, and substituted "Part 2" for "Part 1" and "5110" for "9000" in the second sentence. Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981, substituted "of either of the following:" for "and rehabilitation of single-family dwellings for sale to low-income persons." after "acquisition", and added subdivisions (a) and (b). Stats. 1997, Ch. 477 (SB 219), in effect January 1, 1998, substituted "For purposes of" for "As used in" before "this chapter" in the first sentence and substituted a colon for a comma after "this chapter" in the first sentence; created new subdivision (a) with the balance of the former first sentence commencing with " "Low-income persons" "; created subdivision (b) with the former second sentence; renumbered former subdivision (a) as paragraph (1) of newly designated subdivision (b) and added "or multifamily" after "Single-family", added "or rental" after "sale" and added ", or for other use to serve low-income persons" after the first "low-income persons" in the first sentence therein; renumbered former subdivision (b) as paragraph (2) of newly designated subdivision (b) and added "or rental" after "sale", added "or for other use to serve low-income persons," after the first "low-income persons", added "for" after the second "or", and substituted "that" for "such" after "dedication of" in the first sentence therein; and lettered the former second sentence of former subdivision (b) as subdivision (c). Stats. 1998, Ch. 485 (AB 2803), in effect January 1, 1999, substituted "rent" for "rental" after "sale or" twice in paragraph (1) and (2) of subdivision (b). Stats. 1999, Ch. 83 (SB 966), in effect January 1, 2000, substituted "Section 17920.3" for "subdivision (f) of Section 17920" after "defined in", and substituted "that" for "which" after "building" in the first sentence of subdivision (c).