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 3811

3811. Tax collector's report to Controller. On execution of the deed to the taxing agency or nonprofit organization the tax collector shall report the following to the Controller, the assessor, and the auditor:

(a) The name of the purchaser.

(b) The effective date of the sale and the date of the transfer of the deed to the taxing agency or nonprofit organization.

(c) The amount for which the property was sold.

(d) The description of the property conveyed.

History.—Added by Stats, 1943, p. 1939, in effect August 4, 1943. Stats. 1945, p. 1425, in effect September 15, 1945, revised subdivisions (b) and (c). Stats. 1955, p. 837, in effect September 7, 1955, deleted "and recorder" after "auditor." in the first sentence. Stats. 1974, Ch. 1101, p. 2344, in effect January 1, 1975, deleted "redemption officer" after "assessor" in the first sentence. Stats. 1977, Ch. 1120, in effect January 1, 1978, added "or nonprofit organization" in the first paragraph and in subdivision (b). Stats. 1988, Ch. 830, in effect January 1, 1989, deleted "State" before "Controller" and added "the" before "assessor" and before "auditor" in the first paragraph; deleted "(e) the numbers and dates of certificate of sale to the state and of the deed to the state." Amended by Stats. 2004, Ch. 407 (SB 1831), in effect January 1, 2005.