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 3713

3713. Parity of deeds. It is hereby declared to be the policy of the state and the intent of the provisions of this code, that the final tax deed or deeds of all taxing agencies, including counties, cities and counties, cities, irrigation districts, reclamation districts, and other taxing agencies that annually levy, assess, and collect, or cause to be collected, taxes or assessments upon real property within the state, should be, and are hereby declared to be, upon a parity with each other, and that regardless of when the levy of those taxes or assessments is or has been made, and regardless of when the final tax deed or assessment deed is or has been taken by the taxing agency, that the rights of all taxing agencies and all those deeds shall be equal and upon a parity with each other.

History.—Added by Stats. 1979, Ch. 1188, in effect September 30, 1979, operative on January 1, 1980. Stats. 1984, Ch. 988, in effect September 11, 1984 renumbered the section which was formerly Section 3519. Stats. 1985, Ch. 316, in effect January 1, 1986 renumbered the section which was formerly Section 3517, and substituted "of" for "in" after "provision's", deleted "contained" after "code", added "," after "assess," substituted "those" for "such" after "levy of," substituted "the" for "such" after "taken by" and substituted "those" for "such" after "and all."