Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

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

3791. Purchase by taxing agency from county. Whenever property 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, has been sold for taxes for two or more years or has been deeded for taxes to a taxing agency other than the state, the governing body of the taxing agency may, as provided in this article, make an agreement with the board of supervisors of the county in which the property is situated for the purchase of, or for an option to purchase, all or any of the tax-defaulted property or any part thereof including a right-of-way or other easement. When a part of a tax-defaulted parcel is sold the balance continues subject to redemption, if the right of redemption has not been terminated, and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7 of this division, except that no application need be made.

History.—Stats. 1943, p. 1296, in effect August 4, 1943, added reference to sales for two or more years. Stats. 1945, p. 972, in effect September 15, 1945, added to the first sentence words beginning with "or part thereof," and added second sentence. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "property tax defaulted for five years or more" for "tax-deeded property", substituted "a taxing agency other" for "another taxing agency", substituted "tax-defaulted" for "tax-deeded", substituted "of" after "situated for the purchase", and added hyphens in "right of way" in the first sentence; and substituted "tax-defaulted" for "tax-deeded" and substituted "Chapter 2 (commencing with Section 4131) of Part 7 of this division" for "Chapter 2, Part 7, Division 1 of this code" in the second sentence. Amended by Stats. 2004, Ch. 944 (AB 2144), in effect January 1, 2005.

Note.—See note following Section 2194.

Constitutionality.—Retroactivity.—The provisions of this chapter are not void as special legislation. Furthermore, they may validly be applied to property deeded to the State prior to their enactment (as Political Code Section 3897d) in 1933, since they do not render the right of redemption more burdensome. The redemptioner has no such right in the method of disposition of tax-deeded property as would deprive the State of the power to change the method and terms of sale. South San Joaquin Irrigation District v. Neumiller, 2 Cal.2d 485.