Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

CHAPTER 7. Sale to Private Parties After Deed To State

Section 3695.4

3695.4. Property needed for public use. In addition to the provisions in Section 3695 relative to objections to sales, the state or city or any taxing agency or revenue district may file with the county tax collector written objection to the sale of, along with an application to purchase in accordance with Chapter 8 (commencing with Section 3771), any property that is or may be needed for public use. The written objection shall specify the description of the property needed, whether the fee or an easement is required, and the public purpose to which the property is intended to be devoted.

The objection and application shall be filed with the tax collector before the date of the first publication of the notice of intended sale pursuant to Sections 3702 and 3703. If the state, a city, taxing agency, or revenue district files an objection and application in compliance with this section, the tax collector may not proceed with the sale of the subject property.

History.—Added by Stats. 1943, p. 2426, in effect August 4, 1943. Stats. 1945, p. 972, in effect September 15, 1945, deleted last clause of second sentence, relative to easements, and completely revised everything following second sentence. Stats. 1985, Ch. 316, effective January 1, 1986, deleted "of this code" after Section 3695, substituted "state" for "State" after "sales, the", substituted "that" for "such" after "sale of" in first sentence of first paragraph; substituted "The" for "Such" following "public use." in second sentence of first paragraph; substituted "The" for "Such" after "devoted," substituted "the" for "such" after "purchase", substituted "(commencing with Section 3771)" for ", Part 6, Division 1 of this code" after "Chapter 8", and added "pursuant to Sections 3702 and 3703" after "intended sale in first sentence of second paragraph; substituted "the" for "such" after "proceed with", "the" for "such" after "cancel", and "the State" for "such State" after "application of" in second sentence of second paragraph. Stats. 2000, Ch. 606 (AB 2229), in effect January 1, 2001, deleted "and county board of supervisors" after "tax collector", substituted "of, along with an application to purchase in accordance with Chapter 8 (commencing with Section 3771)," for "of that part of" after "sale", and substituted "which" for "that" after property in the first sentence of the first paragraph; substituted "and application" for "shall be accompanied by an application to purchase that part of the property under Chapter 8 (commencing with Section 3771, which" after "The objection", and deleted "the board of supervisors and" after "filed" in the first sentence of the second paragraph, and substituted the second sentence of the second paragraph for the former second sentence, which provided that "The tax collector may proceed with the sale or may cancel the sale or may proceed to sell the portion of the parcel not included in the application of the state, city, or other taxing agency or revenue district."