Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 6. Tax Sales
CHAPTER 2.2. Medium of Payment
- 3450 "Negotiable paper" [Repealed]
- 3451 Discretionary acceptance
- 3452 Acceptance as payment
- 3453 Deposit [Repealed]
- 3454 Refund on nonpayment [Repealed]
- 3455 Cancellation on nonpayment
- 3456 Claim for advertising costs on nonpayment
- 3457 Refund of money paid [Repealed]
Chapter 2.2. Medium of Payment
3451. Discretionary acceptance. The tax collector may, in his or her discretion, accept any method of payment authorized by Section 2502, 2503.2, or 2504 in payment for tax-defaulted property and tax-defaulted property sold at public auction.
History.—Added by Stats. 1945, p. 1310, in effect September 15, 1945. Stats. 1984, Ch. 988, in effect September 11, 1984, added "or her" after "his," and substituted "tax-defaulted property" for "tax-sold property" and for "tax-deeded property." Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.
Note.—See note following Section 2194.
3452. Acceptance as payment. The acceptance of negotiable paper constitutes payment for tax-defaulted property and tax-defaulted property sold at public auction as of the date of acceptance when, but not before, the negotiable paper is duly paid.
When negotiable paper is so accepted, the deed to the property so purchased shall not be delivered until that negotiable paper is duly paid.
History.—Added by Stats. 1945, p. 1310, in effect September 15, 1945. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "tax-defaulted" for "tax-sold" and for "tax-deeded." in the first paragraph, and deleted "unless and" before "until," and substituted "that" for "such" in the second paragraph.
Note.—See note following Section 2194.
3455. Cancellation on nonpayment. If any negotiable paper is not paid on due presentation for any reason, any record of payment made on any official record because of its acceptance shall be canceled, and the bid upon which the negotiable paper was accepted shall be voided as if no bid had been made, and the original owner's right of redemption is revived.
History.—Added by Stats. 1945, p. 1310, in effect September 15, 1945. Stats. 1988, Ch. 830, in effect January 1, 1989, substituted "the" for "such" before "negotiable" and deleted ", unless such right of redemption had already been terminated prior to the receipt of such bid" after "revived".
3456. Claim for advertising costs on nonpayment. (a) If any part of a bid that was accepted by the tax collector is not paid when due, the county shall have a claim against the bidder for the actual cost of the sale. Immediately upon becoming past due, the tax collector shall notify the bidder by certified mail, which notice shall include all of the following:
(1) That his or her bid has been voided because of the delinquent payment.
(2) The amount of the county's claim against the bidder.
(3) That the amount of the claim will be deducted from any deposit submitted by the bidder and that any remaining amount of the deposit is forfeited.
(b) If a bidder does not pay the claim arising under subdivision (a) within 30 days after the notice is sent, both of the following apply:
(1) The county may utilize any means authorized by law to collect the claim, including, but not limited to, transferring the amount of the claim to the unsecured roll.
(2) The tax collector may prohibit the bidder from bidding on sales made pursuant to this chapter for up to five years.
History.—Added by Stats. 1945, p. 1310, in effect September 15, 1945. Stats. 1983, Ch. 1224, in effect January 1, 1984, substituted "the" for "advertising such" before "sale" in the first sentence; and substituted "the" for "such" after "return", added "or her" after "his", and substituted "the amount of the county's claim" for "as to the amount of such county claim against him" after "and" in the second sentence. Stats. 1986, Ch. 1420, effective January 1, 1987, substituted "notify" for "return the negotiable paper" after "forthwith", deleted "to" after "registered mail", and added "state" after "voided and" in the second sentence. Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.