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 3721

3721. Share claims. On receipt of the notice for claims, the governing board of each taxing agency, not also a revenue district, having taxes or assessments levied on the property for the fiscal year preceding that in which the property was sold, shall forward a share claim to the county auditor, stating, in detail, the amounts due on the property still unpaid to the taxing agency, claiming their share of the proceeds from the sale as is determined by the distribution made under this division. The claim shall set out all the municipal and special district tax rates applicable to the deeded property for the fiscal year preceding that in which the property was sold.

History.—Stats. 1941, p. 3117, in effect September 13, 1941, eliminated reference to forwarding of share claim by Controller. Stats. 1951, p. 1629, in effect September 22, 1951, added "not also a revenue district," "for the fiscal year preceding that in which the property was sold by the State," and the balance of the section beginning "claiming their share." Stats. 1985, Ch. 316, effective January 1, 1986, deleted "such" after "board of each", deleted "by the State" after "sold" in first sentence; substituted "The" for "Such" before "claim" and deleted "by the State" after "sold" in second sentence.