Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2010
Revenue and Taxation Code
Property Taxation
Part 6. Tax Sales
Table of Contents
CHAPTER 1. Publication of Delinquent List and Notice of Sale | (View entire chapter)
Article 1 Generally
- 3351 Notice of impending default for failure to pay taxes
- 3352 Form and content of notice
- 3353 Manner of publication
Article 1.5 Deeds to the State
- 3361 Notice of power and intent to sell tax-defaulted property
- 3362 Content of notice
- 3363 Manner of publication
- 3364 Copy filed; affidavit
- 3365 Notice to assessee of default and power to sell property
- 3366 Content of special notice
Article 1.7 Published Delinquent List
- 3371 Affidavit of default published
- 3372 Content of notice
- 3373 Manner of publication
- 3374 Copy filed; affidavit
- 3375 Notification by tax collector
Article 1.8 Alternative Method of Publication
- 3381 Alternate method of publication
- 3382 Contract for publication; rate
- 3383 Contents of contracts
- 3384 Notice by mail
- 3385 Mailing by whom
CHAPTER 2. Sale by Operation of Law | (View entire chapter)
Article 1 General Provisions
- 3436 Declaration of default; time
- 3437 Payment by owner prior to declaration of default
- 3438 Discovery of error
- 3439 Entry of amount declared in default
- 3440 Notice to Controller [Repealed]
- 3441 Prohibition of waste, etc.
- 3442 Entry on current roll
- 3443 Entry on assessor's records
- 3443.5 Entry on assessor's records: machine-prepared roll
- 3444 Void declaration of default
- 3445 Redemption [Repealed]
Article 2. Alternative Provisions
- 3446 Alternative procedure where control system permits [Repealed]
- 3447 Procedures depending on filing or not of detailed statement [Repealed]
- 3448 Control system inoperative or inadequate [Repealed]
CHAPTER 2.2. Medium of Payment | (View entire chapter)
- 3450 "Negotiable paper" [Repealed]
- 3451 Discretionary acceptance
- 3452 Acceptance as payment
- 3453 Deposit [Repealed]
- 3454 Refund on nonpayment [Repealed]
- 3455 Cancellation on nonpayment
- 3456 Claim for advertising costs on nonpayment
- 3457 Refund of money paid [Repealed]
CHAPTER 4. Deed to State [Repealed] | (View entire chapter)
- 3510 "Taxes" defined [Repealed]
- 3511 Deed to state [Repealed]
- 3512 Forms [Repealed]
- 3512.1 Assessor to provide description to tax collector [Renumbered]
- 3513 Contents of deed [Repealed]
- 3514 Recording [Renumbered]
- 3514.5 Use of duplicate deed [Repealed]
- 3515 Transmission of deed [Repealed]
- 3516 Filing by Controller [Renumbered]
- 3517 Deed as prima facie evidence [Repealed]
- 3517 Parity of deeds [Renumbered]
- 3518 Conclusive evidence [Repealed]
- 3519 Parity of deeds [Renumbered]
- 3520 Effect on "tax liens" [Repealed]
- 3521 Statute of limitations [Repealed]
- 3522 Defense based on invalid deed, etc. [Repealed]
CHAPTER 4.3. Classification of Tax-Deeded Property [Repealed]
CHAPTER 5. Quieting Title Under Tax Deed [Repealed]
CHAPTER 5.7. Taxpayer's Action to Contest the Validity of Tax Sale or Tax Deed [Repealed]
CHAPTER 6. Power of State to Rent Tax-Deeded Property [Repealed]
CHAPTER 7. Sale to Private Parties After Deed To State | (View entire chapter)
- 3691 Power to sell
- 3691.1 Notification that parcel is subject to sale
- 3691.2 Contents of notice
- 3691.3 Assessor to provide description to tax collector
- 3691.4 Recording
- 3691.5 Filing by tax collector
- 3691.6 Controller request for report
- 3692 Sale within two years
- 3692.1 Definitions
- 3692.2 Electronic public auction
- 3692.3 Sale conditions
- 3692.4 Request for auction; low-income housing
- 3693 Sale at public auction; payment methods
- 3693.1 Cash or credit sale
- 3694 Approval required
- 3695 Other taxing agencies' consent
- 3695.3 Meaning of "assessments"
- 3695.4 Property needed for public use
- 3695.5 Nonprofit organization purchasing property
- 3696 Sale on application [Repealed]
- 3696.5 Return of deposit [Repealed]
- 3697 Sale without application [Repealed]
- 3698 Notice to supervisors
- 3698.5 Minimum price
- 3698.7 Minimum price for property with welfare exemption
- 3698.8 Removal from sale
- 3699 Supervisors' approval [Repealed]
- 3699 Supervisors' approval
- 3700 Notices to agencies
- 3700.5 Notice to Controller
- 3701 Notice to assessee [Repealed]
- 3701 Notice to assessee
- 3701.5 Cancellation of sale [Repealed]
- 3702 Notice of sale to be published
- 3703 Notice by posting
- 3704 Contents of notice
- 3704.5 Additional notice of sale
- 3704.7 Contact in person
- 3705 Bid by taxing agency
- 3706 Sale
- 3706.1 Postponement of sale
- 3707 Redemption right
- 3708 Deed to purchaser
- 3708.1 Recordation of deed
- 3708.5 Corrected deed
- 3709 Acknowledgment
- 3710 Contents of deed
- 3711 Deed as evidence
- 3712 Title conveyed
- 3713 Parity of deeds
- 3715 Sale to be reported to Controller [Repealed]
- 3715 Sale to be reported to Controller [Repealed]
- 3716 Report to assessor
- 3717.5 Notations on roll [Repealed]
- 3718 Deposit of proceeds; reports
- 3719 Delinquent tax sale trust fund
- 3720 Report to other taxing agencies
- 3721 Share claims
- 3722 Presentation
- 3723 Disputed claims
- 3724 Distribution
- 3725 Contesting validity
- 3726 Defense
- 3727 Quieting title
- 3728 Payments by former owner
- 3728.1 New tax deed to be issued on nonpayment
- 3729 Refunds from county
- 3730 Other refunds [Repealed]
- 3730.1 Statute of limitations [Repealed]
- 3731 Refunds following quitclaim deed [Repealed]
- 3731 Rescinding of sale
- 3731.1 Resolution by board of supervisors to authorize action by county officer
CHAPTER 8. Deed to State, County or Public Agencies | (View entire chapter)
Article 1 General Provisions
- 3771 "Taxes"
- 3772 "Taxing agency"; "Governing body"
- 3772.5 "Low-income persons"
- 3773 Rights of taxing agencies
- 3774 State's rights
- 3775 Price on purchase by county or State
- 3776 Deposit into tax certificate redemption fund
Article 2 Purchase from the State
- 3791 Purchase by taxing agency from county
- 3791.3 Purchase by State, county, revenue district, or redevelopment agency
- 3791.4 Purchase by nonprofit organization
- 3791.5 Payments in lieu of taxes
- 3792 Joint purchase
- 3793 Contents of agreement
- 3793.1 Sales price
- 3793.5 Division of proceeds [Repealed]
- 3793.6 Taxing agency's expenses [Repealed]
- 3794 Option limitation
- 3794.2 Description to be checked [Repealed]
- 3794.3 Board of supervisors' approval
- 3795 Controller's approval
- 3795.5 Agreement with nonprofit organization
- 3796 Notice
- 3797 Contents of notice
- 3798 Publication
- 3798.1 Publication in newspaper not required; when
- 3799 Mailing
- 3800 Cost
- 3801 Affidavit
- 3802 Agreement effective
- 3803 Redemption
- 3804 Deed to purchaser
- 3804.2 Corrected deed
- 3805 Contents of deed
- 3806 Effect of deed
- 3807 Terminating redemption right [Repealed]
- 3807.3 Purchaser's report to tax collector upon resale [Repealed]
- 3807.5 Reconveyance by taxing agency [Repealed]
- 3808 Payment; distribution [Repealed]
- 3808 Payment; distribution
- 3809 Contesting validity; statute of limitations
- 3810 Defense; statute of limitations
- 3811 Tax collector's report to Controller
- 3813 Tax collector's notations
- 3814 Disposition of purchase price [Repealed]
Article 3 Sales Between Taxing Agencies
CHAPTER 9. Correlative Rights of Taxing Agencies [Repealed]
CHAPTER 10. Rights of Purchaser of Tax-Deeded Property, or Any Other Person Claiming Through Him, to Bring Action to Determine Adverse Claims to or Clouds Upon Tax-Deeded Property Purchased From the State | (View entire chapter)
- 3950 Action by purchaser
- 3951 Known defendants
- 3952 Unknown defendants
- 3953 Same
- 3954 Same
- 3955 Same
- 3956 Notice of action
- 3957 Summons
- 3958 Posting of summons
- 3959 Service of summons
- 3960 Publication of summons; due diligence required
- 3961 Effect of action on unknown defendants
- 3962 Proof required on default
- 3963 Trial
- 3964 Rights of defendants [Repealed]
- 3965 Procedure on sale or partition
- 3966 Rights under special assessments
- 3967 Final decree
- 3968 Effect of decree
- 3969 Special assessments to be canceled
- 3970 Remedy cumulative
- 3971 "Treasurer"
- 3972 "Special assessment"