Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 6. Tax Sales
CHAPTER 7. Sale to Private Parties After Deed To State
History.—Stats. 1995, Ch. 189, in effect July 24, 1995, added subdivision letter designation (a) before first paragraph, and added subdivision (b). Stats. 1996, Ch. 699, in effect January 1, 1997, deleted subdivision letter designation (a) before the first sentence and deleted former subdivision (b) which read "Notwithstanding subdivision (a), any sale of a property for which there exists an outstanding tax certificate, that has been approved by the holder of that tax certificate, shall not require the approval of the board of supervisors or the authorization of the Controller." Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, deleted "and authorized in writing by the Controller" after "supervisors" in the first sentence.