Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

CHAPTER 7. Sale to Private Parties After Deed To State

Section 3694

3694. Approval required. A sale under this chapter shall take place only if approved by the board of supervisors.

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.