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 3806

3806. Effect of deed. Except as against actual fraud, the deed is conclusive evidence of compliance with this article and otherwise has the same effect as evidence and as a conveyance as a deed to a private purchaser after sale of tax-deeded property under Chapter 7 (commencing with Section 3691) of this part. When the property is sold under an agreement providing for the resale of the property by the purchasing agent the deed given upon resale shall have the same effect.

History.—Stats. 1945, p. 1424, in effect September 15, 1945, added the second sentence. Stats. 1978, Ch. 430, in effect January 1, 1979, added the words "under Chapter 7 (commencing with Section 3691) of this part." to the first sentence and deleted the words "and a pro rata division of the proceeds" following the word "property" in the second sentence and replaced it with the following language "by the purchasing agent".