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 3793.5

3793.5. Division of proceeds. [Repealed by Stats. 2000, Ch. 606, in effect January 1, 2001.]

History.—Added by Stats. 1941, p. 1440, in effect May 19, 1941. Stats. 1945, p. 1424, in effect September 15, 1945, revised last paragraph. Stats. 1947, p. 548, in effect September 19, 1947, added last sentence to first paragraph. Stats. 1951, p. 1630, in effect September 22, 1951, added third paragraph and substituted "Chapter 1.3" for "Chapter 1" in last paragraph. Stats. 1978, Ch. 430, in effect January 1, 1979, repealed section 3793.5 and added new section 3793.5. Stats. 1983, Ch. 1281, in effect September 30, 1983, substituted "4671" for "4670" after "Section", and deleted "of this division" after "Part 8" in subdivision (a). Stats. 1985, Ch. 316, effective January 1, 1986, deleted "from the state" after "acquired" in subdivision (a).

Time of sale by taxing agency.—This section only requires sale of the property to a private purchaser within two years after the execution of the deed to the taxing agency and not within two years after the agreement between the two taxing agencies. Shoop v. Callan, 88 Cal.App.2d 785.