Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

Chapter 10. Rights of Purchaser of Tax-Deeded Property, or Any Other Person Claiming Through Him, to Bring Action to Determine Adverse Claims to or Clouds Upon Tax-Deeded Property Purchased From the State

Section 3950

3950. Action by purchaser. Whenever tax-defaulted property has been purchased at tax sale, including purchases made under Chapter 8 (commencing with Section 3771), and all subsequent taxes levied and payable have been paid, the purchaser, or any person claiming through the purchaser, may bring an action to determine adverse claims to or clouds upon that property. The complaint shall be verified and shall aver the matters above enumerated.

History.—Stats. 1943, p. 2743, in effect August 4, 1943. Stats. 1945, p. 2158, in effect September 15, 1945, eliminated requirement that the complaint set forth the interest of all persons in the property. Stats. 1951, p. 1611, in effect September 22, 1951, added "tax-sold or" after "whenever," substituted "including purchases made under Chapter 8 hereof " for "either under Chapter 7 or Chapter 8," and added "and payable" after "levied." Stats. 1985, Ch. 316, effective January 1, 1986, substituted "tax-defaulted" for "tax-sold or tax-deeded" after "whenever," substituted "at tax sale" for "from the state" after "purchased," substituted "(commencing with Section 3771)" for "here of" after "Chapter 8," substituted "the purchaser" for "him" after "claiming through".

Application.—This section and the other provisions of this chapter are applicable to property purchased from the state in 1921 under former Section 3785 of the Political Code which contained no provision for a deed to the state, but authorized the tax collector to convey tax-sold property by deed directly to the purchaser. Marker v. Wendelken, 136 Cal.App.2d 276.