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 3710

3710. Contents of deed. In addition to the usual provisions of a deed conveying real property, the deed shall specify all of the following:

(a) That the legally levied taxes on the subject property were duly declared to be in default and were a lien on the property.

(b) That the tax collector, pursuant to a statutory power of sale, has sold the property.

(c) If a taxing agency objected to the sale, the fact of the objection and the name of the objecting taxing agency.

(d) The name of the purchaser, the date the property was sold, and the amount for which the property was sold.

(e) That the property is therefore conveyed to the purchaser according to law.

History.—Stats. 1945, p. 2194, in effect September 15, 1945, added reference to advertising costs in former subdivision (c). Stats. 1947, p. 2557, in effect September 19, 1947, added new paragraph as present subdivision (c) and relettered former subdivisions (c) and (d) as present subdivisions (d) and (e), respectively. Stats. 1951, p. 1762, in effect September 22, 1951, added "and recording" to subdivision (d). Stats. 1979, Ch. 615, in effect January 1, 1980, substituted "A statement that the property was sold in accordance with the provisions of subdivision (c) of Section 3698.5. Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981, added "all of the following" after "specify" in the first sentence; and added "the date of sale, the amount for which the property was sold," after "purchaser," and deleted "subdivision (c)" before "of Section" in subdivision (d). Stats. 1983, Ch. 1224, in effect January 1, 1984, substituted "in accordance with law" for "at public auction" after "property" in subdivision (b); and added "and" after "sale", and deleted "and a statement that the property was sold in accordance with the provisions of Section 3698.5" after "sold" in subdivision (d). Stats. 1984, Ch. 988, in effect September 11, 1984, substituted subdivisions (a) and (b) for former subdivisions (a) and (b). Stats. 1985, Ch. 316, effective January 1, 1986, deleted "at public auction" after "property", in subdivision (b); substituted "If a" for "That no" before "taxing agency objected" and substituted "the fact of the objection . . . agency" for "(If a taxing agency . . . sale)." in subdivision (c). Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.

Note.—Section 7 of Stats. 1979, Ch. 615, provided that Sections 1, 2, 2.1, 2.2, and 2.5 of this act shall apply with respect to the sale of tax-deeded property which is approved by resolution of the board of supervisors pursuant to Section 3699 of the Revenue and Taxation Code after the effective date of this act. Section 8 thereof provided no payment by state to local governments because of this act.

Note.—See note following Section 2194.

Incorrect amount.—The recital of an incorrect amount as the sales price does not render a deed void. Roland v. Southern Title and Trust Co., 65 Cal.App.2d 272.