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 3695.5

3695.5. Nonprofit organization purchasing property. In addition to the provisions of Sections 3695 and 3695.4 relative to objections to sales, any nonprofit organization may file with the county tax collector written objection to the sale for taxes of, and a written application to purchase in accordance with Chapter 8 (commencing with Section 3771), any residential or vacant real property that the nonprofit organization states in writing that it will:

(a) In the case of residential real property, rehabilitate and sell or rent to, or otherwise use the property to serve, low-income persons.

(b) In the case of vacant real property, construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise use the property to serve low-income persons, or dedicate the vacant property to public use, including those uses referred to in subdivision (a).

The objection and application shall be filed with the tax collector before the date of the first publication or posting of the notice of intended sale pursuant to Sections 3702 and 3703. If the nonprofit organization files an objection and application in compliance with this section and with any conditions of sale established pursuant to Section 3795.5, the tax collector may not proceed with the sale of the property.

The terms "nonprofit organization," "low-income persons" and "rehabilitation" shall have the same meaning in this section as in Chapter 8 (commencing with Section 3771).

History.—Added by Stats. 1977, Ch. 1120, in effect January 1, 1978. Stats 1979, Ch. 1188, in effect September 30, 1979, operative January 1, 1980, added "or vacant" after "residential", and substituted subsections (a) and (b) for "sell to low-income persons" in the first sentence of the first paragraph; and deleted "date of the first publication of the notice of" after "before the" in the first sentence, and substituted "not less than the minimum bid" for "equal to that" in the second sentence of the second paragraph. Stats. 1984, Ch. 988, in effect September 11, 1984, added "for taxes" after "objection to the sale" and deleted "which was deeded to the state and " after "vacant real property." in the first sentence. Stats. 1997, Ch. 477 (SB 219), in effect January 1, 1997, added "or rent to, or otherwise use" after "and sell" and added "serve," after "property to" in the first sentence of subdivision (a); substituted "residential dwellings" for "a residential dwelling" after "construct", added "or rent" after "sell" and added ", including those uses referred to in subdivision (a)" after "public use" in the first sentence of the first paragraph; and substituted "These" for "Such" before "objections" in the first sentence, added a comma after "sale and" and added a comma after the second "the sale" in the second sentence of the second paragraph of subdivision (b). Stats. 2000, Ch. 606 (AB 2229), in effect January 1, 2001 deleted "and county board of supervisors" after "tax collector", added ", and a written application to purchase in accordance with Chapter 8 (commencing with Section 3771)," after "taxes of", substituted "which" for "that" after "property", and deleted "will rehabilitate and" after "that it" in the first sentence of the first paragraph; substituted a period for a semicolon and deleted "or" in subdivision (a); deleted "either" after "property" and added ", otherwise use the property to serve low-income persons," after "persons" in subdivision (b); substituted "The objection and application" for "These objections shall be accompanied by an application to purchase the property under Chapter 8 (commencing with Section 3771) of this part, which", deleted "the board of supervisors and" after "filed with", and substituted "date of the first publication or posting of the notice of intended sale pursuant to Section 3702 and 3703" for "intended sale" after "before the" 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 "If a nonprofit organization objects to the sale and, before the date of sale, applies in writing to the board of supervisors to purchase the property under Chapter 8 (commencing with Section 3771) of this part at a price not less than the minimum bid approved by the board of supervisors, the tax collector shall not proceed with the sale."

Note.—See note following Section 2194.