Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

CHAPTER 1. Publication of Delinquent List and Notice of Sale

Article 1.5. Deeds to the State*

Section 3361

3361. Notice of power and intent to sell tax-defaulted property. Annually, on or before June 8th, the tax collector shall publish a notice of power and intent to sell all property that will be tax defaulted for one of the following:

(a) Five years or more on the date specified.

(b) Three or more years on the date specified in the case of residential real property that could serve the public benefit by providing housing or services directly related to low-income persons, for which a request has been made by a city, county, city and county, or nonprofit organization, pursuant to Section 3692.4, to offer that property at the next scheduled public auction.

(c) Three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, on the date specified.

History.—Stats. 1984, Ch. 988, substituted "of power and intent . . . date specified" for "of his intent to deed to the state all real property which was previously sold to the state and which is subject to deeding to the state" after "notice". Amended by Stats. 2004, Ch. 944 (AB 2144), in effect January 1, 2005.

Note.—See note following Section 2194.

* Article 1.5 was added by Stats. 1967, p. 2342, in effect November 8, 1967.