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 2. Purchase from the State

Section 3793.1

3793.1. Sales price. (a) The sales price of any property sold under this article shall include, at a minimum, the amounts of all of the following:

(1) All defaulted taxes and assessments, and all associated penalties and costs.

(2) Redemption penalties and fees incurred through the month of the sale.

(3) All costs of the sale.

(4) The outstanding balance of any property tax postponement loan.

(b) If the property or property interests have been offered for sale under the provisions of Chapter 7 (commencing with Section 3691) at least once and no acceptable bids therefor have been received, the tax collector may, in his or her discretion and with the approval of the board of supervisors offer that property or those interests at a minimum price that the tax collector deems appropriate.

(c) The board of supervisors may permit a nonprofit organization to purchase property or property interests by way of installment payments.

(d) For purposes of this section, the "outstanding balance of any property tax postponement loan" is the sum of the following:

(1) The tax payments made by the State Controllerís office on behalf of the claimant in the Property Tax Postponement Program.

(2) Accrued interest pursuant to Section 16183 of the Government Code, subject to Sections 20644 and 20644.5.

(3) Other associated fees and penalties as deemed appropriate by law.

(4) Less any payments already made on the property tax postponement loan.

History.—Added by Stats. 1994, Ch. 705, in effect January 1, 1995. Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, designated the first sentence of the first paragraph as subdivision (a); renumbered former subdivisions (a), (b), and (c) as paragraphs (1), (2), and (3) of subdivision (a), respectively, and added subdivision (b). Stats. 2000, Ch. 606 (AB 2229), in effect January 1, 2001, added "or that board's designee" after "supervisors", and deleted "at the next scheduled sale" after "interests" in subdivision (b); and added subdivision (c). Stats. 2001, Ch. 121 (SB 1183) in effect January 1, 2002, added "under the provisions of Chapter 7 (commencing with Section 3691)" after "offered for sale" in subdivision (b). Stats. 2009, Ch. 17 (SB 823), in effect January 1, 2010, deleted "or that board's designee" after "of supervisors" in the first sentence of subdivision (b) and deleted ", or its designee," in the first sentence of subdivision (c). Stats. 2014, Ch. 703 (AB 2231), in effect September 28, 2014, added paragraph (4) to subdivision (a); added a comma after "of supervisors" in the first sentence of subdivision (b); and added subdivision (d).