Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

CHAPTER 7. Sale to Private Parties After Deed To State

Section 3695

3695. Other taxing agencies' consent. If the governing body of any taxing agency does not, before the date of the sale, file with the tax collector and the board of supervisors certified copies of a resolution adopted by the governing body objecting to the sale, the taxing agency has consented to the sale. If the taxing agency consents to the sale the lien of its taxes or assessments and any rights which it may have to the property as a result of these taxes or assessments are canceled by a sale under this chapter and it is entitled to its proper share of the proceeds deposited in the delinquent tax sale trust fund. If the taxing agency does object to the sale, the lien of its taxes or assessments or any rights which the taxing agency may have to the property are not affected by a sale under this chapter. Provided, however, that any taxing agency that is also a revenue district may not object to a sale unless it files with this objection an executed proposed agreement under Chapter 8 of this part to purchase the property, but not including an option to purchase, at a price not less than the minimum bid.

If a taxing agency that is not also a revenue district objects to the sale and before the date of the sale applies in writing to the board of supervisors to purchase the property under Chapter 8 of this part at a price equal to that approved by the board of supervisors, or upon a pro rata division of the proceeds of a sale as may be provided under Chapter 8, the tax collector shall not proceed with the sale.

History.—Stats. 1941, p. 3115, in effect September 13, 1941, reworded portions of first paragraph and added second paragraph. Stats. 1945, p. 990, in effect September 15, 1945, added last sentence to first paragraph and added clause relating to revenue districts in second paragraph. Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.

State-owned property.—Title gained by the State through a conveyance other than a tax deed is not canceled by the failure of the State to object to the sale. People v. Chambers, 37 Cal.2d 552.

The holder of an unforeclosed 1911 Improvement Act bond may not recover a pro rata share of the surplus proceeds from a tax sale where the assessment district issuing the bond did not object to the sale and the bondholder's lien is not canceled by the sale. Montgomery v. Contra Costa County, 235 Cal.App.2d 759.