Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

CHAPTER 7. Sale to Private Parties After Deed To State

Section 3700

3700. Notices to agencies. Upon providing notice to the board of supervisors as required by Section 3698, the tax collector shall forward one copy to the clerk or secretary of the governing board of each taxing agency, other than the county, having the right to levy taxes or assessments on the property and may forward one copy to each nonprofit organization that has submitted, within one year prior to the next scheduled tax sale or prior to July 31 of the current calendar year, a written request to the tax collector for notification. The copy or copies shall be mailed or delivered at least 30 days before the first publication or posting of the notice of intended sale. However, where the tax collector has on file a consent from each taxing agency, the tax collector may proceed to publish or post the notice of sale.

History.—Stats. 1941, p. 3116, in effect September 13, 1941, added subdivision (b). Stats. 1945, p. 973, in effect September 15, 1945, added last sentence. Stats. 1947, p. 2025, in effect September 19, 1947, revised section to provide for additional copy to Controller, and added language following "intended sale" to subdivision (b). Stats. 1984, Ch. 988, in effect September 11, 1984, added the second paragraph of subdivision (b). Stats. 1996, Ch. 800, in effect January 1, 1997, substituted "Upon providing notice to the board of supervisors as required by Section 3698," for "On receipt of the copy of the resolution approving the sale" and added "copies of that same notice as follows" after "collector shall forward" in the first sentence of the section; substituted "his or her" for "his" after "the Controller for" in subdivision (a); and substituted "The" for "Such" before "copy or copies", substituted "sale. However" for "sale; provided, however" after "notice of intended", and substituted "Controller, the tax collector" for "Controller he" after "authorization from the" in the former second sentence of subdivision (b). Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, deleted "copies of that same notice as follows:" after "shall forward" in the first sentence of the section; deleted former subdivision (a) which provided that two copies of the notice be provided to the Controller; deleted subdivision letter designation (b), created the first sentence with the balance of the former first sentence of former subdivision (b) after "shall forward", deleted "and the authorization from the Controller" after "agency" in the former third sentence of former subdivision (b) and deleted the former second paragraph therein which provided that no person shall have any cause of action against the state or any state officer or employee on account of the authorization from the Controller. Stats. 2000, Ch. 606 (AB 2229), in effect January 1, 2001 added "and may forward one copy to each nonprofit organization that has submitted, within one year prior to the next scheduled tax sale or prior to July 31 of the current calendar year, a written request to the tax collector for notification" after "property" in the first sentence.

Note.—See note following Section 2194.