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 3718
3718. Deposit of proceeds; reports. The tax collector shall deposit the money received from the sale like tax collections and shall immediately transmit a report of sale to the county treasurer and a duplicate of the report to the county auditor. The report shall show:
(a) The cost of advertising the sale, including but not limited to the published notice required by Section 3702.
(b) The sums received for individual parcels.
(c) Identification of the parcels by year, page and number of the delinquent and current roll.
(d) The cost of recording the deeds.
History.—Stats. 1943, p. 1938, in effect August 4, 1943, added reference to current roll in subdivision (c). Stats. 1947, p. 1631, in effect September 19, 1947, substituted present subdivision (a) for "The expenses of the county in making the sale." Stats. 1951, p. 1762, in effect September 22, 1951, added subdivision (d). Stats. 1959, p. 2481, in effect September 18, 1959, deleted "including any installment of the purchase price," before "like tax collections." Stats. 1975, Ch. 1053, p. 2493, in effect January 1, 1976, added the balance of subdivision (a) after "sale".

