Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 6. Tax Sales
CHAPTER 7. Sale to Private Parties After Deed To State
(a) "Close of auction" means the date and time for which the tax collector, or his or her designee, provides public notice of both of the following:
(1) That no additional property will be offered for sale for that public auction.
(2) That bidding for that public auction will end.
(b) "Date of the sale" means the date upon which a public auction begins.
(c) "Public auction" means any venue or medium to sell property under this chapter that provides reasonable access to the public to bid on and purchase this property.
History.—Added by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.