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 3804

3804. Deed to purchaser. (a) If any portion of the property is not so redeemed, the tax collector shall, without charge, execute to the purchaser a deed of the property as to which either:

(1) The agreement provides that no payment is to be made by the purchaser, or

(2) There has been paid the purchase price in compliance with the terms of the agreement.

(b) The tax collector shall promptly deliver the deed described in subdivision (a) to the county recorder for recordation and shall send a conformed copy of that deed to the Controller. The recorder shall record the deed and prepare necessary conformed copies without charge.

History.—Stats. 1941, p. 1441, in effect May 19, 1941, substituted subdivisions (a) and (b) for provision requiring merely "compliance with terms of the agreement." Stats. 1947, p. 1631, in effect September 19, 1947, amended first paragraph by adding reference to installment plan redemption and substituting "deed of the property" for "deed of the unredeemed property" and revised former subdivision (a) which referred to an agreement providing for a tax collector's deed to all or any portion of property not redeemed within 21 days after first publication and mailing of notice of the agreement even though no payment is made by the purchaser. Stats. 1957, p. 2180, in effect September 11, 1957, deleted "or an installment plan of redemption initiated" following "redeemed." Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981, added the second paragraph. Stats. 1992, Ch. 523, in effect January 1, 1993, added "(a)" before the first paragraph; substituted "(1)" for "(a)" at the beginning of former subdivision (a); substituted "(2)" for"(b)" at the beginning of former subdivision (b); added "(b)" at the beginning of the former second paragraph, substituted "promptly . . . of that" after "shall", and added "The recorder . . . charge." as the second sentence of subdivision (b).