Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

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


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

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.

3951. Known defendants. The complaint shall include as defendants to the action, all persons who are known to plaintiff or who appear of record to have some interest in or claim or cloud on the land described in plaintiff's complaint, arising prior to the date of the tax deed, other than persons owning a special assessment unless plaintiff seeks to determine the interest or claim of those persons. The state may be made a party defendant where the property was sold prior to September 10, 1984.

History.—Added by Stats. 1943, p. 2743, in effect August 4, 1943. Stats. 1945, p. 2158, in effect September 15, 1945, added to first sentence everything following "plaintiff's complaint." Stats. 1985, Ch. 316, effective January 1, 1986, added "tax" after "date of the," deleted "from the state" after "deed," substituted "those" for "such" after "claim of", in first sentence; added "where the property . . . September 10, 1984" after "defendant" in second sentence.

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3952. Unknown defendants. The complaint may further include as defendants persons unknown to plaintiff who claim any right, interest, lien, or claim on the land or cloud upon the title of plaintiff thereto arising prior to the date of the tax deed. In any case in which any person who appears to have had an interest in the land or any claim or cloud upon the title of the plaintiff thereto is known to be dead, the heirs and devisees of that person may be sued as "the heirs and devisees" of the person, naming him or her, or if the person is believed to be dead and that belief is alleged in the complaint on information and belief then the heirs and devisees of that person may also be sued as "the heirs and devisees" of that person, naming him or her, provided that the person is also named as a defendant.

History.—Stats. 1945, p. 2158, in effect September 15, 1945, added to first sentence words beginning with "arising," and added second sentence. Stats. 1949, p. 2581, in effect October 1, 1949, amended second sentence by adding "known to be" preceding "dead" and added provisions relating to a person who is believed to be dead. Stats. 1985, Ch. 316, effective January 1, 1986, added "," after "lien," added "tax" after "date of the" in first sentence; substituted "the" or "that" for "such" or "said," added "or her" after "him," added "the" after "title of" in second sentence.

3953. Same. All unknown defendants, except unknown defendants owning a special assessment, shall be described in the complaint, as follows: "Also all other persons unknown, claiming any right, title, estate, lien or interest in the real property described in the complaint, adverse to plaintiff's ownership or any cloud upon plaintiff's title thereto."

History.—Added by Stats. 1943, p. 2744, in effect August 4, 1943.

3954. Same. Unknown defendants owning or claiming an interest in a special assessment shall be described in the complaint, as follows: "The owner or any person claiming an interest in a special assessment lien (here describe said lien as it is described in the bond or assessment records of the district in which it was issued)."

History.—Added by Stats. 1943, p. 2744, in effect August 4, 1943.

3955. Same. Whenever unknown defendants owning or claiming an interest in special assessments are made parties defendant, the following persons shall also be made parties defendant: (a) The payee, as shown by the bond representing the special assessment, if any; (b) the owner of the special assessment, or any person claiming an interest therein, as shown by the treasurer's records; and (c) the treasurer, as collecting agent and trustee of the funds collected for unknown owners of a special assessment or persons claiming an interest therein.

History.—Added by Stats. 1943, p. 2744, in effect August 4, 1943.

3956. Notice of action. Within 10 days after the filing of the complaint, plaintiff shall file or cause to be filed in the office of the county recorder of the county where the property is situated, a notice of the pendency of the action, containing the matters required by Section 409 of the Code of Civil Procedure.

History.—Added by Stats. 1943, p. 2744, in effect August 4, 1943.

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3957. Summons. Any summons that is issued shall contain the matters required by Section 412.20 of the Code of Civil Procedure, and in addition, a description of the property and a statement of the object of the action. In the summons, the unknown defendants shall be designated as they are in the complaint.

History.—Added by Stats. 1943, p. 2744, in effect August 4, 1943. Stats. 1969, p. 3404, operative July 1, 1970, completely revised this section.

3958. Posting of summons. Within 30 days after the issuance of the summons, the plaintiff shall post, or cause to be posted, a copy thereof in a conspicuous place on the property.

History.—Added by Stats. 1943, p. 2744, in effect August 4, 1943.

3959. Service of summons. All known defendants shall be served in the manner provided by law for the service of a summons in a civil action.

History.—Added by Stats. 1943, p. 2744, in effect August 4, 1943. Stats. 1969, p. 3404, operative July 1, 1970, completely revised this section.

3960. Publication of summons; due diligence required. All unknown defendants shall be served by publication as provided for in Section 415.50 of the Code of Civil Procedure, but it must appear by affidavit that the plaintiff used reasonable diligence to ascertain the identity of the unknown defendants and to ascertain the identity of any persons sued as heirs and devisees.

History.—Added by Stats. 1943, p. 2744, in effect August 4, 1943. Stats. 1945, p. 2159, in effect September 15, 1945, added last clause. Stats. 1969, p. 3404, operative July 1, 1970, completely revised this section.

3961. Effect of action on unknown defendants. All unknown defendants served by publication shall have the same rights as are provided by law for other defendants upon whom personal service or service by publication is made. The action shall proceed against the unknown defendants in the same manner as against the other defendants who are served personally or by publication. Regardless of any legal disability, any unknown defendant, who has been served, and anyone claiming under him, who has or claims to have any right, title, estate, lien or interest in the property, or cloud upon the title thereto, or who owns or claims to own an interest in a special assessment lien adverse to plaintiff at the time of the commencement of the action, shall be concluded by a judgment in the action as if the action were brought against and personal service made upon that person by his or her name. Service shall be deemed complete upon the completion of the publication.

History.—Added by Stats. 1943, p. 2745, in effect August 4, 1943.

3962. Proof required on default. No decree quieting title or establishing the rights of any of the defendants as to the property shall be granted on default of the defendant, unless the court requires proof of the facts alleged.

History.—Added by Stats. 1943, p. 2745, in effect August 4, 1943.

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3963. Trial. On the trial of the action, the court shall determine the rights of all the parties thereto.

History.—Added by Stats. 1943, p. 2745, in effect August 4, 1943.

3964. Rights of defendants. [Repealed by Stats. 1991, Ch. 1091, in effect January 1, 1992.]

3965. Procedure on sale or partition. If the court orders a sale of the property or a partition thereof, the same shall be made in accordance with the provisions of Title 10.5 (commencing with Section 872.010) of Part 2, of the Code of Civil Procedure, except that proceeds of sale belonging to unknown special assessment owners, or persons claiming an interest in said special assessments, shall be paid to the treasurer, to be held by him as in like instances of collections by said treasurer of special assessments.

History.—Added by Stats. 1943, p. 2745, in effect August 4, 1943. Reenacted by Stats. 1945, p. 2159, in effect September 15, 1945, with change in punctuation. Stats. 1976, Ch. 73, p. 129, in effect January 1, 1977, substituted "Title 10.5 (commencing with Section 872.010) of Part 2" for "Chapter 4, Title 10, Part 2", deleted the former subsection letters, and deleted the former subsection (a) pertaining to the appointment of referees.

3966. Rights under special assessments. If the right, title, interest, lien or estate of a known or unknown defendant established by the decree of the court, is based upon a special assessment or arises from a special assessment, the decree establishing such rights shall direct the treasurer to cancel the special assessments on his records.

History.—Added by Stats. 1943, p. 2745, in effect August 4, 1943.

3967. Final decree. If the court determines that none of the defendants have any right, title, interest, lien or estate in the property, the court shall render its final decree quieting the plaintiff's title under the tax deed and, if any of the defendants claims to be the owner of or have an interest in a special assessment, which special assessment the court determines to be invalid or inferior to plaintiff's title, the decree shall direct that the treasurer cancel the assessment on his records.

History.—Added by Stats. 1943, p. 2745, in effect August 4, 1943.

3968. Effect of decree. The decree, after it has become final, is conclusive against all the persons named in the complaint who have been served and all unknown persons and the heirs and devisees of any named defendant served as in this chapter provided.

History.—Added by Stats. 1943, p. 2745, in effect August 4, 1943. Stats. 1945, p. 2159, in effect September 15, 1945, added the balance of the sentence after "who have been served."

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3969. Special assessments to be canceled. After the judgment has become final, a certified copy thereof shall be delivered to the treasurer. Upon receipt of the copy, he shall cause to be canceled the special assessments described in the decree. The treasurer shall, upon his records, mark the special assessment as follows: "Canceled by judgment of court, superior court case number (here give number)."

History.—Added by Stats. 1943, p. 2745, in effect August 4, 1943.

3970. Remedy cumulative. The remedy provided in this chapter shall be construed as cumulative and not exclusive of any other remedy, form or right of action or proceeding now allowed by law.

History.—Added by Stats. 1943, p. 2745, in effect August 4, 1943.

3971. "Treasurer." "Treasurer," as used in this chapter, means any person who is the custodian of the funds collected on special assessments and/or has the duty to cancel the assessments upon the payment thereof.

History.—Added by Stats. 1943, p. 2746, in effect August 4, 1943.

3972. "Special assessment." "Special assessment," as used in this chapter, means any assessment levied pursuant to any of the improvement acts of the State of California, whether or not represented by a bond, and which are liens upon a specific parcel of real property.

History.—Added by Stats. 1943, p. 2746, in effect August 4, 1943.

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