Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

Chapter 8. Deed to State, County or Public Agencies

Article 2. Purchase from the State

Section 3791.3

3791.3. Purchase by State, county, revenue district, or redevelopment agency. Whenever property has been tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, whether or not the property is subject to or has been sold or deeded for taxes to a taxing agency other than the state, the state, county, any revenue district the taxes of which on the property are collected by county officers, or a redevelopment agency created pursuant to the California Community Redevelopment Law, may purchase the property or any part thereof, including any right-of-way or other easement, pursuant to this chapter. A redevelopment agency, however, may only purchase this tax-defaulted property located within a designated survey area.

History.—Added by Stats. 1955, p. 843, in effect September 7, 1955. Stats. 1965, p. 3788, in effect September 17, 1965, added "or a redevelopment agency created pursuant to the California Community Redevelopment Law," and added last sentence. Section 45 of the act provides: The Legislature finds and determines that all powers conferred upon redevelopment or urban renewal agencies under the sections repealed by this act could be exercised under other provisions of the Community Redevelopment Law, and nothing in this act shall be construed as a determination by the Legislature to restrict or diminish such existing powers of redevelopment or urban renewal agencies. This act does not affect the powers of a redevelopment or urban renewal agency to carry out and complete any project initiated pursuant to the repealed sections prior to the effective date of this act. Stats. 1977, Ch. 1120, in effect January 1, 1978, added "a nonprofit organization proposing to rehabilitate and sell to low-income persons,". Stats. 1979, Ch. 1188, in effect September 30, 1979, operative January 1, 1980, deleted "a nonprofit organization proposing to rehabilitate and to sell to low-income persons," after "officers" in the first sentence. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "tax defaulted for five years or more" for "deeded to the state for taxes" in the first sentence, and substituted "tax-defaulted" for "tax deeded" after "such" in the second sentence. Amended by Stats. 2004, Ch. 944 (AB 2144), in effect January 1, 2005.

Note.—Stats. 1955, p. 844, stated that the addition of Section 3791.3 does not constitute a change in, but is declaratory of, the existing law. Section 3791.4, now deleted, superseded this section until September 1, 1959.

Note.—See note following Section 2194.