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 2. Purchase from the State

Section 3807.5

3807.5. Reconveyance by taxing agency. [Repealed by Stats. 2000, Ch. 606, in effect January 1, 2001.]

History.—Added by Stats. 1941, p. 1441, in effect May 19, 1941, Stats. 1945, p. 1425, in effect September 15, 1945, added last clause to first paragraph relating to privilege of redemption. Stats. 1949, p. 473, in effect October 1, 1949, amended last clause of first paragraph relating to restoration of privilege of redemption. Stats. 1977, Ch. 1120, in effect January 1, 1977, added "or for its rehabilitation following sale to a nonprofit organization," and "or nonprofit organization" in the first sentence of the first paragraph. Stats. 1978, Ch. 430, in effect January 1, 1979, substituted "and the property . . . nonprofit agency" for "for the pro rata division of the proceeds of a sale of the property or for its rehabilitation following sale to a nonprofit organization, and the property is not sold by the taxing agency or rehabilitated by the nonprofit organization purchasing the property within two years after the execution of the deed," in the first sentence of the first paragraph. Stats. 1979, Ch. 1188, in effect September 30, 1979, operative January 1, 1980, substituted "If a taxing agency or nonprofit organization purchasing the property, pursuant to Section 3791.4 or Section 3793.5, does not meet the conditions imposed by Section 3791.4 or Section 3793.5" for "If the agreement contained provisions and the property is not resold by the taxing agency or rehabilitated by the nonprofit organization purchasing the property", and substituted "organization" for "agency" in the first sentence of the first paragraph. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "assessee" for "state" each place where it occurs in the first sentence, and substituted "tax-defaulted" for "tax-deeded" and deleted "by the state" after the second "property" in the third sentence of the first paragraph; and substituted "the notice to the Controller of power to sell" for "deeds to the state for taxes" in each place where it occurs in the second sentence of the second paragraph. Stats. 1985, Ch. 316, effective January 1, 1986, added "tax" after "recordation of the", added "a recision of the tax" after "execute."; deleted "Section" before "3793.5" twice, substituted "that" for "such" after "extension of" substituted "in the same manner . . . of Section 3731" for "to the assessee reconveying to the assessee all the right, title and interest of the assessee in the property which such taxing agency or nonprofit organization obtained by the deed of the tax collector under the provisions of this chapter."; deleted the second sentence of first paragraph; deleted second paragraph.

Note.—See note following Section 2194.