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 3791.4

3791.4. Purchase by nonprofit organization. (a) When residential or vacant property has been tax defaulted for five years or more, or three years or more after the property has become tax defaulted and is subject to a nuisance abatement lien, that property may, with the approval of the board of supervisors of the county in which it is located, be purchased pursuant to this chapter by a nonprofit organization, provided that:

(1) In the case of residential property, the nonprofit organization shall rehabilitate and sell or rent to, or otherwise use the property to serve, low-income persons.

(2) In the case of vacant property, the nonprofit organization shall construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise use the property to serve low-income persons, or dedicate the vacant property to public use.

(b) The terms and conditions of any conveyance to a nonprofit corporation pursuant to this section shall be specified in the deed or other instrument of conveyance.

History.—Added by Stats. 1979, Ch. 1188, in effect September 30, 1979, operative January 1, 1980. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "tax defaulted for five years or more, that" for "deeded to the state for nonpayment of taxes, such" in subdivision (a); and substituted "the property" for "tax-deeded property" in the first sentence of subdivision (b). Stats. 1997, Ch. 477 (SB 219), in effect January 1, 1998, added "or rent to, or otherwise use" after "sell" and added "serve," after "property to" in the first sentence of paragraph (1), substituted "residential dwellings" for "a residential dwelling" after "construct", added "or rent" after "sell", and added ", or otherwise use the property to serve low-income persons," after "low-income persons," in the first sentence of paragraph (2) of subdivision (a); and deleted "(2)" after "two" in the first sentence of subdivision (b). Stats. 2000, Ch. 606 (AB 2229), in effect January 1, 2001, added "or three years or more after the property has become tax-defaulted and is subject to a nuisance abatement lien," after "more,", added ", with the approval of either the board of supervisors of the county in which it is located or that board's designee," after "may", and added a comma after "organization" in subdivision (a); deleted "either" after "shall" in paragraph (2); deleted former subdivision (b); and relettered former subdivision (c) as (b). Stats. 2009, Ch. 17 (SB 823), in effect January 1, 2010, substituted "tax defaulted" for "tax-defaulted" after "has become", deleted "either" after "approval of" and deleted "of that board's designee" after "is located" in the first sentence of subdivision (a).

Note.—See note following Section 2194.