Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

Chapter 8. Deed to State, County or Public Agencies

Article 1. General Provisions

Section 3773

3773. Rights of taxing agencies. Whenever property becomes subject to a power of sale pursuant to Section 3691 for taxes, including taxes levied by a city or any taxing agency or for a revenue district the taxes of which are collected by county officers, the city or taxing agency or revenue district has all the rights under this chapter of a taxing agency to which property has been deeded for taxes.

History.—Original section referred only to cities. Stats. 1943, p. 2427, in effect August 4, 1943, added references to taxing agencies and revenue districts. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "property becomes . . . Section 3691" for "a deed to the State", after "whenever," substituted "including" for "includes" after "for taxes."