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 3706.1

3706.1. Postponement of sale. The tax collector may postpone the tax sale or any portion thereof under the following conditions:

(a) Notice of any postponement of a public auction tax sale shall be made by the tax collector who, by public declaration at the time and place originally fixed for the public auction, may postpone the sale to a new time, date, and place. No other notice of the postponed public auction need be given if the date for the new time, date, and place is within seven days of the time originally fixed for the sale.

(b) Notice of any postponed sealed-bid sale or postponed public auction sale that is scheduled to be held not less than eight days nor more than 90 days from the time originally fixed for the sale, shall be made pursuant to the same provisions followed in providing notice of the original sale to parties of interest, as defined in Section 4675.

History.—Added by Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981. Stats. 1994, Ch. 705, in effect January 1, 1995, added "or any portion thereof" after "sale" in the first paragraph; substituted "that" for "such" after "sale", substituted "60" for "40" after "more than", and substituted "that" for "which" after "provisions" in subdivision (b). Amended by Stats. 2004, Ch. 407 (SB 1831), in effect January 1, 2005. Amended by Stats. 2005, Ch. 264 (SB 555), in effect January 1, 2006.