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 3704

3704. Contents of notice. The notice of intended sale shall include all of the following:

(a) The date, time, and place of the intended sale, including the electronic address if the intended sale is by public auction via the Internet or other electronic media.

(b) The locations of computer workstations that are available to the public and instructions on accessing the public auction and submitting bids if the intended sale is conducted via the Internet or other electronic media.

(c) A description of the property to be sold.

(d) The name of the last assessee of the property.

(e) The minimum acceptable bid of the property to be sold.

(f) A statement that if the property is not redeemed before the close of business on the last business day prior to the date of the sale, the right of redemption will cease.

(g) A statement that if the property is sold, parties of interest, as defined in Section 4675, have the right to file a claim with the county for any proceeds from the sale which are in excess of the liens and costs required to be paid from the proceeds.

(h) A statement that if excess proceeds result from the sale, notice will be given to parties of interest, pursuant to law.

(i) A statement that if the parcel remains unsold after the tax sale, the date, time, and location of any subsequent sale.

(j) If applicable, that a deposit is required as a condition to submit bids on the property.

(k) If applicable, a statement that, for any property purchased by a credit transaction, the right of redemption will revive if full payment is not received by the tax collector prior to the close of business on the date, as specified by the tax collector under Section 3693.1, that full payment is due.

History.—Stats. 1945, p. 193, in effect September 15, 1945, revised subdivision (c) to require only the name of the last assessee instead of the name of the assessee for each year in which there were delinquent taxes. Stats. 1947, p. 1631, in effect September 19, 1947, added reference to installment plan of redemption to subdivision (d). Stats. 1957, p. 2179, in effect September 11, 1957, deleted "or an installment plan of redemption initiated" following "redeemed" in subdivision (d). Stats. 1979, Ch. 615, in effect January 1, 1980, added "date," after "The" in subdivision (a); relettered subdivision (d) as subdivision (e); and added subdivisions (d), (f), and (g). Stats. 1986, Ch. 1420, effective January 1, 1987, added "all of the following" after "state" in the first sentence, deleted "If the right to redeem the property has not already been terminated" at the beginning of subsection (e), and substituted "the close of business on the last business day prior to the date of the sale," for "it is sold," after "before" therein. Stats. 1995, Ch. 527, in effect January 1, 1996, added subdivision (h). Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.

Assessee must be correctly stated.—Failure of the tax collector to state correctly in the notice of sale the name of the assessee renders the sale invalid. Biaggi v. Phillips, 50 Cal.App.2d 92.