Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

CHAPTER 7. Sale to Private Parties After Deed To State


Chapter 7. Sale to Private Parties After Deed To State

3691. Power to sell. (a) (1) (A) Five years or more, or three years or more in the case of nonresidential commercial property, after the property has become tax defaulted, the tax collector shall have the power to sell and shall attempt to sell in accordance with Section 3692 all or any portion of tax-defaulted property that has not been redeemed, without regard to the boundaries of the parcels, as provided in this chapter, unless by other provisions of law the property is not subject to sale. Any person, regardless of any prior or existing lien on, claim to, or interest in, the property, may purchase at the sale. In the case of tax-defaulted property that has been damaged by a disaster in an area declared to be a disaster area by local, state, or federal officials and whose damage has not been substantially repaired, the five-year period set forth in this subdivision shall be tolled until five years have elapsed from the date the damage to the property was incurred.

(B) A county may elect, by an ordinance or resolution adopted by a majority vote of its entire governing body, to have the five-year time period described in subparagraph (A) apply to tax-defaulted nonresidential commercial property.

(C) For purposes of this subdivision, "nonresidential commercial property" means all property except the following:

(i) A constructed single-family or multifamily unit that is intended to be used primarily as a permanent residence, is used primarily as a permanent residence, or that is zoned as a residence, and the land on which that unit is constructed.

(ii) Real property that is used and zoned for producing commercial agricultural commodities.

(2) When a part of a tax-defaulted parcel is sold, the balance continues subject to redemption and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7.

(3) The tax collector shall provide notice of an intended sale under this subdivision in the manner prescribed by Sections 3704 and 3704.5 and any other applicable statute. If the intended sale is of nonresidential commercial property that has been tax-defaulted for fewer than five years, all of the following apply:

(A) On or before the notice date, the tax collector shall also mail, in the manner specified in paragraph (1) of subdivision (c) of Section 2924b of the Civil Code, notice containing any information contained in the publication required under Sections 3704 and 3704.5 to, as applicable, all of the following:

(i) The parties specified in paragraph (2) of subdivision (c) of Section 2924b of the Civil Code.

(ii) Each taxing agency specified in paragraph (3) of subdivision (c) of Section 2924b of the Civil Code.

(iii) Any beneficiary of a deed of trust or a mortgagee of any mortgage recorded against the nonresidential commercial property, and any assignee or vendee of these beneficiaries or mortgagees.

(B) For purposes of this paragraph:

(i) "Notice date" means a date not less than 45 days nor more than 120 days before an intended sale or not less than 45 days nor more than 120 days before the date upon which the property may be sold.

(ii) "Recording date of the notice of default" as used in subdivision (c) of Section 2924b of the Civil Code means a date that is 30 days before the notice date.

(iii) "Deed of trust or mortgage being foreclosed" as used in subdivision (c) of Section 2924b of the Civil Code means the defaulted tax lien.

(b) (1) (A) Three years or more after the property has become tax-defaulted and a request has been made by a city, county, city and county, or nonprofit organization pursuant to Section 3692.4, or a request has been made by a person or entity that has recorded a nuisance abatement lien on that property, to offer that property at the next scheduled tax sale, the tax collector shall have the power to sell and may sell all or any portion of tax-defaulted property that has not been redeemed, without regard to the boundaries of parcels, as provided in this chapter at the next scheduled tax sale, unless by other provisions of law the property is not subject to sale. Any person, regardless of any prior or existing lien on, claim to, or interest in, the property, may purchase at the sale.

(B) When a part of a tax-defaulted parcel is sold, the balance continues subject to redemption and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7.

(2) Before the tax collector sells vacant residential developed property pursuant to this subdivision, actual notice, by certified mail, shall be provided to the property owner, if the property owner's identity can be determined from the county assessor's or county recorder's records. The tax collector's power of sale shall not be affected by the failure of the property owner to receive notice.

(3) Before the tax collector sells vacant residential developed property pursuant to this subdivision, notice of the sale shall be given in the manner specified by Section 3704.7.

(c) The amendments made to this section by the act adding this subdivision apply to property that becomes tax defaulted on or after January 1, 2005.

History.—Amended by Stats. 1941, p. 138 (First Extra Session 1940), in effect June 1, 1941. Repealed and reenacted by Stats. 1941, p. 1430, operative June 1, 1941, which added to original provisions the reference to Sections 3550.5 and 3554. Stats. 1943, p. 1988, in effect August 4, 1943, added second sentence. Stats. 1945, p. 2193, in effect September 15, 1945, added provision permitting acceptance of negotiable paper, and revised second clause of first sentence. Stats. 1947, p. 2024, in effect September 19, 1947, amended first paragraph by adding provision that boundaries of parcels in which property deeded to state may be disregarded, and added second paragraph. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted the first sentence for former first sentence which provided "The tax collector may sell for lawful money of the United States or negotiable paper as the tax collector in his discretion may elect all or any portion of tax-deeded property without regard to the boundaries of the parcels in which it was deeded to the state, as provided in this chapter, unless by other provisions of law "such tax-deeded property is not subject to sale", and substituted "tax-

defaulted" for "tax-deeded" in the second paragraph, and made grammatical changes. Stats. 1986, Ch. 1420, effective January 1, 1987, added "has" before "become tax-defaulted" and inserted "," after "redeemed" and after "parcels" in the first sentence of the first paragraph; and deleted ", if the right of redemption has not been terminated" after "subject to redemption", and substituted "(commencing with Section 4131) of Part 7" for ", Part 7, Division 1 of this code, except that no application need be made" after "Chapter 2" in the first sentence of the second paragraph. Stats. 1995, Ch. 189, in effect July 24, 1995, added ", and upon . . . shall sell," after "may sell" and substituted "that" for ''which" after "tax-defaulted property" in the first sentence of the first paragraph. Stats. 1995, Ch. 906, in effect January 1, 1996, added subdivision letter and numerical designation "(a)(1)" before the first paragraph, added the third sentence to subdivision (a)(1), added numerical designation "(2)" before the second paragraph, and added subdivision (b). Stats. 1996, Ch. 699, in effect January 1, 1997, substituted "shall attempt to sell in accordance with Section 3692" for "may sell, and upon the request of a holder of a tax certificate sold in connection with that property, shall sell," after "power to sell" in the first sentence of subdivision (a)(1). Stats. 1997, Ch. 546 (SB 1107) deleted "after the effective date of the act that adds this subdivision in the case of vacant residential developed property" after "abatement lien" in the first sentence of subdivision (b)(1)(A). Amended by Stats. 2004, Ch. 944 (AB 2144), in effect January 1, 2005. Stats. 2007, Ch. 340 (AB 1745), in effect January 1, 2008, substituted "not less than 45 days nor more than 120 days" for "at least 90 days" twice after "means a date" and "intended sale or" in the first sentence of clause (i) of subparagraph (B) of paragraph (3) of subdivision (a) and deleted "subject to a nuisance abatement lien or" after "tax defaulted and", deleted a comma after "nonprofit organization", added "or a request has been made by a person or entity that has recorded a nuisance abatement lien on that property," after "Section 3692.4,", substituted "tax sale" for "public auction" after "the next scheduled", and added "at the next scheduled tax sale" after "in this chapter" in the first sentence of subparagraph (A) of paragraph (1) of subdivision (b).

Note.—See note following Section 2194.

Purchase by county officer.—Any county officer who does not in his official capacity conduct the sale may purchase at the sale. See Section 1090 of the Government Code. Title Guarantee and Trust Co. v. Woody, 63 Cal.App.2d 209.

Amendment permitting former owner to purchase at tax sale not retroactive.—The 1943 amendment to this section, permitting purchase by any person regardless of any prior lien, claim to or interest in the property, is not a curative statute, does not apply to sales made before its effective date, and does not apply to sales other than sales for cash or negotiable paper as provided in Chapter 7. Merchants Finance Corp. v. Mahomed, 82 Cal.App.2d 649.

Soldiers' and Sailors' Relief Act.—This section and Sections 3694, 3696, and 3697, which provide that a sale from the state may be made at any time after deed to the state, are modified by Section 205 of the Soldiers' and Sailors' Civil Relief Act of 1940, as amended in 1942, providing that the period of military service shall not be included in computing any period provided by law for the redemption of real property sold or forfeited to enforce a tax or assessment. Margraf v. Los Angeles County, 144 Cal.App.2d 647.

Sale after condemnation.—A tax deed issued by the county tax collector after the state had taken possession and commenced construction of a highway on the property is void. People ex rel. Department of Public Works v. Fink, 226 Cal.App.2d 19.

Effect on subsurface interest.—A special district's tax title and its collector's deed do not divest an owner of a subsurface estate held in fee simple where the district did not intend to and did not levy taxes upon the mining rights. The owner's defense and cross-complaint were not barred by the statute of limitations contained in the California Water Code. Nevada Irrigation District v. Keystone Copper Corp., 224 Cal.App.2d 523.

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3691.1. Notification that parcel is subject to sale. The tax collector shall execute a notice whenever a parcel becomes subject to the power of sale set forth in Section 3691 on a form prescribed by the Controller. The county clerk shall take acknowledgment of the notice without charge.

History.—Added by Stats. 1984, Ch. 988, in effect September 11, 1984. Stats. 1985, Ch. 316, effective January 1, 1986, added the second sentence. Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, substituted "execute a notice" for "notify the Controller" after "shall" and deleted "and provided" after "prescribed" in the first sentence and deleted "to the Controller" after "notice" in the second sentence.

Note.—See note following Section 2194.

3691.2. Contents of notice. The notice shall specify:

(a) A statement that five years or more have elapsed since the taxes or assessments on the parcel were declared in default; that three years or more in the case of nonresidential commercial property, as defined in Section 3691, have elapsed since the taxes or assessments on the parcel were declared in default; or that, pursuant to Section 3692.4, three years or more have elapsed and a request has been made by a city, county, city and county, or nonprofit organization to offer that property at the next scheduled public auction.

(b) That the property was duly assessed for taxation and the tax legally levied.

(c) That the property is subject to sale for nonpayment of taxes.

(d) The amount of taxes originally declared to be in default, unless there has been a partial cancellation of taxes, a redemption from a portion thereof, or a correction under Sections 4831.5 and 4876.5, in any of which events, the amount shall be the balance remaining.

(e) A metes and bounds or lot-block-tract description of the property.

History.—Added by Stats. 1984, Ch. 988, in effect September 11, 1984. Amended by Stats. 2004, Ch. 944 (AB 2144), in effect January 1, 2005.

Note.—See note following Section 2194.

3691.3. Assessor to provide description to tax collector. By June 15 of the year property is to become subject to a power of sale under Section 3691, the assessor shall furnish to the tax collector a metes and bounds or lot-block-tract description of the property.

History.—Added by Stats. 1973, Ch. 731, p. 1316, in effect January 1, 1974. Stats. 1984, Ch. 988, in effect September 11, 1984, renumbered the section which was formerly numbered 3512.1, substituted "By June 15 . . . Section 3691" for "When property is scheduled to be tax-deeded to the state" and deleted ", by June 15," after "shall furnish."

Note.—See note following Section 2194.

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3691.4. Recording. The notice shall be recorded with the county recorder. After recordation, the notice shall be forwarded to the tax collector. The recorder shall make no charge for the recording.

History.—Stats. 1984, Ch. 988, in effect September 11, 1984, renumbered the section which was formerly numbered 3514. Stats. 1988, Ch. 830, in effect January 1, 1989, deleted ", except that in counties where the county recorders are paid no salaries, but fees only, the recorders shall receive for filing, recording, and indexing each notice the sum of seventy-five cents ($0.75), payable like other claims against the county" after "recording" in the third sentence. Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, deleted "to the Controller" after "notice" in the first sentence and substituted "tax collector" for "Controller" after "to the" in the second sentence.

Note.—See note following Section 2194.

3691.5. Filing by tax collector. The tax collector shall file the notice in his or her office and keep a record to show the subsequent disposition of the property.

History.—Stats. 1945, p. 2192, in effect September 15, 1945, made minor revisions. Stats. 1984, Ch. 988, in effect September 11, 1984, renumbered the section which was formerly numbered 3516. Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, substituted "tax collector" for "Controller" before "shall file" in the first sentence.

Note.—See note following Section 2194.

3691.6. Controller request for report. Upon request of the Controller, the tax collector shall report the disposition of all tax-defaulted parcels subject to tax collections power to sell in his or her county.

History.—Added by Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999. Amended by Stats. 2004, Ch. 183 (AB 3082), in effect January 1, 2005.

3692. Sale within two years. (a) The tax collector shall attempt to sell tax-defaulted property, as provided in this chapter, within four years of the time that the property becomes subject to sale for nonpayment of taxes unless, by other provisions of law, the property is not subject to sale. If there are no acceptable bids at the attempted sale, the tax collector shall attempt to sell the property at intervals of no more than six years until the property is sold.

(b) When oil, gas, or mineral rights are subject to sale for nonpayment of taxes, the tax collector may offer the interest at minimum bid to the holders of outstanding interests where the interest subject to sale is a partial interest or, where the interest subject to sale is a complete and undivided interest, to the owner or owners of the property to which the oil, gas, or mineral rights are appurtenant.

(c) When parcels that are rendered unusable by their size, location, or other conditions are subject to sale for nonpayment of taxes, the tax collector may offer the parcel, at a minimum bid, to owners of contiguous parcels or to a holder of record of either a predominant easement or a right-of-way easement. If the parcel is sold to a contiguous property owner, the tax collector shall require that the successful bidder request the assessor and the planning director to combine the unusable parcel with the bidder's own parcel as a condition of sale.

(d) Sealed bid sale procedures shall be used when offers are made pursuant to subdivision (b) or subdivision (c), and the property shall be sold to the highest eligible bidder. The offers shall remain in effect for 30 days or until notice is given pursuant to Section 3702, whichever is later.

(e) The Notice to the Board of Supervisors and Notice of Intended Sale of Tax-Defaulted Property shall indicate that any parcel remaining unsold may be reoffered within a 90-day period and any new parties of interest shall be notified in accordance with Section 3701. This subdivision does not apply to properties sold pursuant to Chapter 8 (commencing with Section 3771).

History.—Added by Stats. 1971, p. 2025, in effect March 4, 1972, operative July 1, 1972. Stats. 1973, Ch. 391, p. 854, in effect January 1, 1974, substituted the present second and third sentences in subdivision (b) for a sentence which provided "The offer shall remain in effect for 90 days or until notice is given pursuant to Section 3702 whichever is later"; and substituted the present second and third sentences in subdivision (c) for a sentence which provided the same as the one quoted above. Stats. 1976, Ch. 828, p. 1896, in effect January 1, 1977, substituted "may" for "shall" and substituted "at a minimum bid to owners" for "at minimum bid to the highest bidder among owners" in the first sentence, and added the balance of the third sentence of subdivision (c) after "used". Stats. 1980, Ch. 411, in effect July 11, 1980, deleted "(a) Subject to the prior offers made pursuant to subdivisions (b) and (c)," at the beginning of the first paragraph; relettered subdivision "(b)" as "(a)" and "(c)" as "(b)"; substituted "may" for "shall first, with the approval of the board of supervisors and within one year," before "offer", deleted "highest bidder among" before "holders", and deleted the second and third sentences in subdivision (a), deleted "miscellaneous" before "parcels" and "first, with the approval of the board of supervisors and within one year," before "offer" in subdivision (b) and added the first sentence to and deleted the third sentence of the fourth paragraph. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "tax-defaulted property" for "tax-deeded property", substituted "subject to sale for nonpayment of taxes" for "tax-deeded property,", and substituted "the property" for "such tax-deeded property" in the first sentence, and substituted "the" for "such" before "attempted." in the second sentence of the first paragraph; and substituted "subject to sale for nonpayment of taxes" for "tax-deeded to the State" in subdivisions (a) and (b). Stats. 1985, Ch. 316, effective January 1, 1986, substituted "interest subject to sale" for "tax-deed interest" after "interests where the" and "or, where the" in subdivision (a). Stats. 1992, Ch. 523, in effect January 1, 1993, added "(a)" after "3692", substituted "four" for "two" after "within", added "with . . . Controller" after "shall", substituted "six" for "four" after "than", in subdivision (a); substituted "(b)" for "(a)" at the beginning of the former subdivision (a); substituted "(c)" for "(b)" at the beginning of the former subdivision (b); and added "(d)" before "Sealed", substituted "(b)" for "(a)" after "subdivision" and substituted "(c)" for "(b)" after "or", in the second paragraph of subdivision (c). Stats. 1993, Ch. 1187, in effect January 1, 1994, substituted "that" for "which" after "parcels", and added ", or may require that an unusable parcel be joined with a contiguous parcel as a condition of sale" after "contiguous parcels" in subdivision (c). Stats. 1995, Ch. 527, in effect January 1, 1996, added a period after "contiguous parcels", substituted "The tax collector shall" for ", or may" after "parcels.", substituted "the successful . . . combine the" for "an" after "require that", and substituted "with his or her own" for "be joined with a contiguous" after "unusable parcel" in subdivision (c); and added subdivision (e). Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, deleted "with the approval of the Controller" after "shall" in the second sentence of subdivision (a). Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, substituted "Notice of Power to Sell Tax-Defaulted Property, Notice of Power and Intent to Sell Tax-Defaulted Property, Notice to the Board of Supervisors, and Notice of Intended Sale of Tax-Defaulted Property" for "original notice" after "The" in the first sentence of subdivision (e). Stats. 2001, Ch. 121 (SB 1183), in effect January 1, 2002, added a comma after "location" in the first sentence of subdivision (c); and substituted "reoffered" for "resold" after "may be" in the first sentence of subdivision (e). Stats. 2003, Ch. 199 (SB 1063), in effect January 1, 2004, substituted "the bidder's" for "his or her" after "unusable parcel with" in the second sentence of subdivision (c), added "subdivision" after "subdivision (b) or" in the first sentence of subdivision (d), and deleted "of Power to Sell Tax-Defaulted Property, Notice of Power and Intent to Sell Tax-Defaulted Property, Notice" after "The Notice" in the first sentence of subdivision (e). Amended by Stats. 2004, Ch. 407 (SB 1831), in effect January 1, 2005.

Note.—See note following Section 2194.

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3692.1. Definitions. Notwithstanding any other provision of law, for purposes of this chapter, all of the following apply:

(a) "Close of auction" means the date and time for which the tax collector, or his or her designee, provides public notice of both of the following:

(1) That no additional property will be offered for sale for that public auction.

(2) That bidding for that public auction will end.

(b) "Date of the sale" means the date upon which a public auction begins.

(c) "Public auction" means any venue or medium to sell property under this chapter that provides reasonable access to the public to bid on and purchase this property.

History.—Added by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.

3692.2. Electronic public auction. A public auction conducted by electronic media, including the Internet, to sell property under this chapter shall have at least the following operational components:

(a) A component that allows bids to be submitted by computer.

(b) A component that authorizes the tax collector to accept bids for as long as he or she deems necessary.

History.—Added by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.

3692.3. Sale conditions. (a) All property sold under this chapter is offered and sold as is.

(b) The state, the county, and an employee of these entities acting in the employee's official capacity in preparing, conducting, and executing a sale of property under this chapter, are not liable for any of the following:

(1) Known or unknown conditions of this property, including, but not limited to, errors in the assessor's records pertaining to improvement of the property.

(2) The failure of a device that is not owned, operated, and managed by the state or county, that prevents a person from participating in any sale under this chapter. For purposes of this paragraph, "device" includes, but is not limited to, computer hardware, a computer network, a computer software application, and a computer Web site.

History.—Added by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.

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3692.4. Request for auction; low-income housing. (a) Notwithstanding any other provision of law, any county, city, city and county, or any nonprofit organization as defined in Section 3772.5, may request the tax collector to bring to the next scheduled public auction any residential real property that meets all of the following requirements:

(1) The property taxes have been delinquent for at least three years.

(2) The real property will serve the public benefit of providing housing directly related to low-income persons.

(3) The real property is not occupied by the owner as his or her principal place of residence.

(b) Every request submitted to the tax collector shall include the following:

(1) A formal resolution of the governing board of the county, city, city and county, or nonprofit organization, requesting the accelerated auction of the real property and stating the public benefit.

(2) A written plan for the development, rehabilitation, or proposed use of the real property and how low-income persons will be served.

(c) Upon receiving a request as provided by this section, the tax collector shall include the real property in the next scheduled public auction.

(d) (1) If the real property is acquired by a nonprofit organization at auction, a deed restriction shall be placed on the real property, requiring the real property to be used for low-income housing for a period of at least 30 years.

(2) (A) In lieu of the 30-year restriction required by paragraph (1), the deed may provide for equity sharing upon resale, if the real property is a single-family home that will be sold by the nonprofit organization to a low-income owner-occupant.

(B) To the extent not in conflict with another public funding source or law, all of the following shall apply to an equity-sharing agreement provided for by the deed:

(i) Upon resale by an owner-occupant of the home, the owner-occupant of the home shall retain the market value of any improvements, the downpayment, and his or her proportionate share of appreciation. The nonprofit organization shall recapture any initial subsidy and its proportionate share of appreciation, which shall then be used for the purpose of providing financial assistance to low-income homebuyers.

(ii) For purposes of this subdivision, the initial subsidy shall be equal to the fair market value of the home at the time of initial sale to the low-income owner-occupant minus the initial sale price to the low-income owner-occupant, plus the amount of any downpayment assistance or mortgage assistance. If upon resale by the owner-occupant the market value is lower than the initial market value, then the value at the time of the resale shall be used as the initial market value.

(iii) For purposes of this subdivision, the nonprofit organization's proportionate share of appreciation shall be equal to the ratio of the initial subsidy to the fair market value of the home at the time of initial sale.

(e) This section may not be construed to preclude the application, to the real property or the current owners of that property, of any other provision of law not in conflict with this section.

History.—Added by Stats. 2004, Ch. 923 (SB 1596), in effect January 1, 2005. Amended by Stats. 2005, Ch. 595 (SB 253), in effect January 1, 2006. Stats. 2007, Ch. 340 (AB 1745), in effect January 1, 2008, deleted former paragraph (3) of subdivision (b) which stated that "If the request is from a nonprofit organization, the request shall have a formal resolution of approval from the city council of the city in which the real property is located, or from the board of supervisors of the county if the real property is located in an unincorporated area." and added "at least" after "a period of" in the first sentence of paragraph (1) of subdivision (d). Stats. 2009, Ch. 632 (SB 251), in effect January 1, 2010, substituted "low-income owner-occupant" for "nonprofit organization" after "sale to the" in the first sentence of subdivision (d)(2)(B)(ii).

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3693. Sale at public auction; payment methods. (a) With the exception of the sealed bid sale procedures authorized under Section 3692, all sales pursuant to this chapter shall be at public auction to the highest bidder. The amount of the high bid shall be paid by any method of payment authorized by Section 2502, 2503.2, or 2504, which method is at the discretion of the tax collector. Unless otherwise specified by the tax collector, payment is due on or before the close of auction.

(b) The tax collector may require a person to submit a deposit, by any method of payment authorized by Section 2502, 2503.2, or 2504, for the purposes specified in this subdivision. A tax collector requiring a deposit pursuant to Section 3693.1 may determine, and shall provide public notice before the date of the sale upon determining, all of the following:

(1) The method of payment of this deposit.

(2) The amount of this deposit.

(3) The due date of this deposit.

(4) Whether the deposit will be applied for one or more of the following purposes:

(A) As a condition to submitting a bid on property that is being sold under this chapter.

(B) As a payment toward specified property that is being sold under this chapter. If a deposit is applied for this purpose, the deposit may be applied as payment toward more than one specified property based upon the amount of the minimum bid for each property.

History.—Stats. 1945, p. 1311, in effect September 15, 1945, added the balance of the sentence after "cash". Stats. 1983, Ch. 1224, in effect January 1, 1984, substituted the first and second sentences for "The sale shall be at public auction for cash in lawful money of the United States or negotiable paper as the tax collector in his discretion may elect.". Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.

3693.1. Cash or credit sale. Notwithstanding Section 3693, the tax collector may make the sale of any property sold under this chapter a cash or deferred-payment transaction. If the tax collector approves the sale as a deferred-payment transaction, the tax collector may require a deposit in the amount of five thousand dollars ($5,000) or 10 percent of the minimum bid price, whichever is greater. The balance of the purchase price shall be paid by any method of payment authorized by Section 2502, 2503.2, or 2504, as specified by the tax collector and within a period specified by the tax collector not to exceed 90 days from the date of the close of auction as a condition precedent to the transfer of title to the purchaser. If the purchaser was required to pay a deposit prior to the date of the sale, the deposit shall be applied toward the purchase price of the property. Failure on the part of the successful bidder to consummate the sale within the period specified by the tax collector shall result in the forfeiture of the deposit and all rights he or she may have with respect to that property. Any forfeiture of deposit shall be distributed to the county general fund and shall not apply to outstanding delinquent taxes. Upon forfeiture the right of redemption shall revive.

History.—Added by Stats. 1975, Ch. 1053, p. 2492, in effect January 1, 1976. Stats. 1984, Ch. 866, in effect January 1, 1985, substituted "90 days" for "60 days," in the second sentence, and substituted "to the county . . . delinquent." for "as" after "distributed" in the fourth sentence. Stats. 1986, Ch. 1420, effective January 1, 1987, substituted the fifth sentence for the former fifth sentence which provided that "This section may be held applicable in any tax auction sale in the county at the discretion of the tax collector.". Stats. 1990, Ch. 992, in effect January 1, 1991, added "tax collector approves the" after "event the", substituted "purchaser's request" for "purchaser elects", after "successful", added "in lawful money . . . the tax collector" after "cash", substituted "to exceed" for "more than" after "not", and substituted "that" for "such" after "title to" in the second sentence; substituted "specified by the tax collector" for "allowed" after "period", added "or she" after "he", and substituted "that" for "such" after "respect to" in the third sentence. Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005. Amended by Stats. 2005, Ch. 264 (SB 555), in effect January 1, 2006.

Note.—Stats. 1984, Ch. 866, also provided that no appropriation be made or reimbursement required.

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3694. Approval required. A sale under this chapter shall take place only if approved by the board of supervisors.

History.—Stats. 1995, Ch. 189, in effect July 24, 1995, added subdivision letter designation (a) before first paragraph, and added subdivision (b). Stats. 1996, Ch. 699, in effect January 1, 1997, deleted subdivision letter designation (a) before the first sentence and deleted former subdivision (b) which read "Notwithstanding subdivision (a), any sale of a property for which there exists an outstanding tax certificate, that has been approved by the holder of that tax certificate, shall not require the approval of the board of supervisors or the authorization of the Controller." Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, deleted "and authorized in writing by the Controller" after "supervisors" in the first sentence.

3695. Other taxing agencies' consent. If the governing body of any taxing agency does not, before the date of the sale, file with the tax collector and the board of supervisors certified copies of a resolution adopted by the governing body objecting to the sale, the taxing agency has consented to the sale. If the taxing agency consents to the sale the lien of its taxes or assessments and any rights which it may have to the property as a result of these taxes or assessments are canceled by a sale under this chapter and it is entitled to its proper share of the proceeds deposited in the delinquent tax sale trust fund. If the taxing agency does object to the sale, the lien of its taxes or assessments or any rights which the taxing agency may have to the property are not affected by a sale under this chapter. Provided, however, that any taxing agency that is also a revenue district may not object to a sale unless it files with this objection an executed proposed agreement under Chapter 8 of this part to purchase the property, but not including an option to purchase, at a price not less than the minimum bid.

If a taxing agency that is not also a revenue district objects to the sale and before the date of the sale applies in writing to the board of supervisors to purchase the property under Chapter 8 of this part at a price equal to that approved by the board of supervisors, or upon a pro rata division of the proceeds of a sale as may be provided under Chapter 8, the tax collector shall not proceed with the sale.

History.—Stats. 1941, p. 3115, in effect September 13, 1941, reworded portions of first paragraph and added second paragraph. Stats. 1945, p. 990, in effect September 15, 1945, added last sentence to first paragraph and added clause relating to revenue districts in second paragraph. Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.

State-owned property.—Title gained by the State through a conveyance other than a tax deed is not canceled by the failure of the State to object to the sale. People v. Chambers, 37 Cal.2d 552.

The holder of an unforeclosed 1911 Improvement Act bond may not recover a pro rata share of the surplus proceeds from a tax sale where the assessment district issuing the bond did not object to the sale and the bondholder's lien is not canceled by the sale. Montgomery v. Contra Costa County, 235 Cal.App.2d 759.

3695.3. Meaning of "assessments." As used in Section 3695, "assessments" does not include assessments which were, at the time of the declaration of default or sale to the taxing agency, not included in the amount required to redeem the property.

History.—Added by Stats. 1941, p. 2464, in effect July 1, 1941. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "declaration of default or sale" for "sale to the State" and substituted "the property" for "from the sale to the State or to the taxing agency."

Note.—See note following Section 2194.

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3695.4. Property needed for public use. In addition to the provisions in Section 3695 relative to objections to sales, the state or city or any taxing agency or revenue district may file with the county tax collector written objection to the sale of, along with an application to purchase in accordance with Chapter 8 (commencing with Section 3771), any property that is or may be needed for public use. The written objection shall specify the description of the property needed, whether the fee or an easement is required, and the public purpose to which the property is intended to be devoted.

The objection and application shall be filed with the tax collector before the date of the first publication of the notice of intended sale pursuant to Sections 3702 and 3703. If the state, a city, taxing agency, or revenue district files an objection and application in compliance with this section, the tax collector may not proceed with the sale of the subject property.

History.—Added by Stats. 1943, p. 2426, in effect August 4, 1943. Stats. 1945, p. 972, in effect September 15, 1945, deleted last clause of second sentence, relative to easements, and completely revised everything following second sentence. Stats. 1985, Ch. 316, effective January 1, 1986, deleted "of this code" after Section 3695, substituted "state" for "State" after "sales, the", substituted "that" for "such" after "sale of" in first sentence of first paragraph; substituted "The" for "Such" following "public use." in second sentence of first paragraph; substituted "The" for "Such" after "devoted," substituted "the" for "such" after "purchase", substituted "(commencing with Section 3771)" for ", Part 6, Division 1 of this code" after "Chapter 8", and added "pursuant to Sections 3702 and 3703" after "intended sale in first sentence of second paragraph; substituted "the" for "such" after "proceed with", "the" for "such" after "cancel", and "the State" for "such State" after "application of" in second sentence of second paragraph. Stats. 2000, Ch. 606 (AB 2229), in effect January 1, 2001, deleted "and county board of supervisors" after "tax collector", substituted "of, along with an application to purchase in accordance with Chapter 8 (commencing with Section 3771)," for "of that part of" after "sale", and substituted "which" for "that" after property in the first sentence of the first paragraph; substituted "and application" for "shall be accompanied by an application to purchase that part of the property under Chapter 8 (commencing with Section 3771, which" after "The objection", and deleted "the board of supervisors and" after "filed" in the first sentence of the second paragraph, and substituted the second sentence of the second paragraph for the former second sentence, which provided that "The tax collector may proceed with the sale or may cancel the sale or may proceed to sell the portion of the parcel not included in the application of the state, city, or other taxing agency or revenue district."

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3695.5. Nonprofit organization purchasing property. In addition to the provisions of Sections 3695 and 3695.4 relative to objections to sales, any nonprofit organization may file with the county tax collector written objection to the sale for taxes of, and a written application to purchase in accordance with Chapter 8 (commencing with Section 3771), any residential or vacant real property that the nonprofit organization states in writing that it will:

(a) In the case of residential real property, rehabilitate and sell or rent to, or otherwise use the property to serve, low-income persons.

(b) In the case of vacant real property, construct residential dwellings on the property and sell or rent the property to low-income persons, otherwise use the property to serve low-income persons, or dedicate the vacant property to public use, including those uses referred to in subdivision (a).

The objection and application shall be filed with the tax collector before the date of the first publication or posting of the notice of intended sale pursuant to Sections 3702 and 3703. If the nonprofit organization files an objection and application in compliance with this section and with any conditions of sale established pursuant to Section 3795.5, the tax collector may not proceed with the sale of the property.

The terms "nonprofit organization," "low-income persons" and "rehabilitation" shall have the same meaning in this section as in Chapter 8 (commencing with Section 3771).

History.—Added by Stats. 1977, Ch. 1120, in effect January 1, 1978. Stats 1979, Ch. 1188, in effect September 30, 1979, operative January 1, 1980, added "or vacant" after "residential", and substituted subsections (a) and (b) for "sell to low-income persons" in the first sentence of the first paragraph; and deleted "date of the first publication of the notice of" after "before the" in the first sentence, and substituted "not less than the minimum bid" for "equal to that" in the second sentence of the second paragraph. Stats. 1984, Ch. 988, in effect September 11, 1984, added "for taxes" after "objection to the sale" and deleted "which was deeded to the state and " after "vacant real property." in the first sentence. Stats. 1997, Ch. 477 (SB 219), in effect January 1, 1997, added "or rent to, or otherwise use" after "and sell" and added "serve," after "property to" in the first sentence of subdivision (a); substituted "residential dwellings" for "a residential dwelling" after "construct", added "or rent" after "sell" and added ", including those uses referred to in subdivision (a)" after "public use" in the first sentence of the first paragraph; and substituted "These" for "Such" before "objections" in the first sentence, added a comma after "sale and" and added a comma after the second "the sale" in the second sentence of the second paragraph of subdivision (b). Stats. 2000, Ch. 606 (AB 2229), in effect January 1, 2001 deleted "and county board of supervisors" after "tax collector", added ", and a written application to purchase in accordance with Chapter 8 (commencing with Section 3771)," after "taxes of", substituted "which" for "that" after "property", and deleted "will rehabilitate and" after "that it" in the first sentence of the first paragraph; substituted a period for a semicolon and deleted "or" in subdivision (a); deleted "either" after "property" and added ", otherwise use the property to serve low-income persons," after "persons" in subdivision (b); substituted "The objection and application" for "These objections shall be accompanied by an application to purchase the property under Chapter 8 (commencing with Section 3771) of this part, which", deleted "the board of supervisors and" after "filed with", and substituted "date of the first publication or posting of the notice of intended sale pursuant to Section 3702 and 3703" for "intended sale" after "before the" in the first sentence of the second paragraph, and substituted the second sentence of the second paragraph for the former second sentence, which provided that "If a nonprofit organization objects to the sale and, before the date of sale, applies in writing to the board of supervisors to purchase the property under Chapter 8 (commencing with Section 3771) of this part at a price not less than the minimum bid approved by the board of supervisors, the tax collector shall not proceed with the sale."

Note.—See note following Section 2194.

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3696. Sale on application. [Repealed by Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981.]

3696.5. Return of deposit. [Repealed by Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981.]

3697. Sale without application. [Repealed by Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981.]

3698. Notice to supervisors. To make any sale under this chapter, the tax collector shall transmit a notice to the board of supervisors, stating:

(a) His intention to make a sale under this chapter, and the type of sale;

(b) A description of the property to be sold;

(c) The minimum price at which it is proposed to sell the property.

3698.5. Minimum price. (a) Except as provided in Section 3698.7, the minimum price at which property may be offered for sale pursuant to this chapter shall be an amount not less than the total amount necessary to redeem, plus costs. For purposes of this subdivision:

(1) The "total amount necessary to redeem" is the sum of the following:

(A) The amount of defaulted taxes.

(B) Delinquent penalties and costs.

(C) Redemption penalties.

(D) A redemption fee.

(2) "Costs" are those amounts described in subdivision (c) of Section 3704.7, subdivisions (a) and (b) of Section 4112, Sections 4672, 4672.1, 4672.2, 4673, and subdivision (b) of Section 4673.1.

(b) This section shall not apply to property or interests that qualify for sale in accordance with the provisions of subdivisions (b) and (c) of Section 3692.

(c) Where property or property interests have been offered for sale at least once and no acceptable bids therefor have been received at the minimum price determined pursuant to subdivision (a), the tax collector may, in his or her discretion and with the approval of the board of supervisors, offer that same property or those interests at the same or next scheduled sale at a minimum price that the tax collector deems appropriate in light of the most current assessed valuation of that property or those interests, or any unique circumstance with respect to that property or those interests.

History.—Added by Stats. 1979, Ch. 615, in effect January 1, 1980. Stats. 1980, Ch. 411, in effect July 11, 1980, deleted "inclusive of the costs of appraisal, advertising, and recording" after "auction" in the first sentence of subdivision (b) and added subdivision (c). Stats. 1984, Ch. 866, in effect January 1, 1985, substituted "offered for sale" for "sold", substituted "not less than 25 percent" for "equal to not less than 50 percent" and deleted "of such property" after "fair market value" in subdivision (a). Stats. 1985, Ch. 316, effective January 1, 1986, substituted "the" for "such" after "value of" in subdivision (b); substituted "property or interests which qualify" for "tax-deeded property which qualifies" after "apply to" in subdivision (c). Stats. 1993, Ch. 1187, in effect January 1, 1994, substituted "the total amount necessary to redeem, plus costs. For purposes of this subdivision:" for "25 percent of the fair market value" after "less than" in subdivision (a); deleted former subdivision (b) which defined fair market value as the amount defined in Section 110 as determined pursuant to a specified appraisal; added paragraphs (1) and (2) to subdivision (a); relettered former subdivision (c) as (b); and added subdivision (c). Stats. 1994, Ch. 705, in effect January 1, 1995, substituted "that" for "which" after "interests" and substituted "(b) and (c)" for "(a) and (b)" after "subdivisions" in subdivision (b). Stats. 1995, Ch. 496, in effect January 1, 1996, substituted "Except as provided in Section 3698.7, the" for "The" after "(a)" in subdivision (a). Stats. 1996, Ch. 800, in effect January 1, 1997, added "at the minimum price determined pursuant to subdivision (a)" after "have been received", substituted "that same property" for "that property" after "supervisors, offer", substituted "the same or next" for "the next" after "those interests at", and added "in light of the most current assessed valuation of that property or those interests, or any unique circumstance with respect to that property or those interests" after "collector deems appropriate" in subdivision (c). Stats. 2003, Ch. 199 (SB 1063), in effect January 1, 2004, added "subdivision (c) of Section 3704.7," after "amounts described in" in the first sentence of paragraph (2) of subdivision (a).

Note.—Section 7 of Stats. 1979, Ch. 615, provided that Sections 1, 2, 2.1, 2.2, and 2.5 of this act shall apply with respect to the sale of tax-deeded property which is approved by resolution of the board of supervisors pursuant to Section 3699 of the Revenue and Taxation Code after the effective date of this act. Section 8 thereof provided no payment by state to local governments because of this act.

Note.—See note following Section 3693.1.

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3698.7. Minimum price for property with welfare exemption. (a) With respect to property for which a property tax welfare exemption has been granted and that has become tax defaulted, the minimum price at which the property may be offered for sale pursuant to this chapter shall be the higher of the following:

(1) Fifty percent of the fair market value of the property. For the purposes of this paragraph, "fair market value" means the amount as defined in Section 110 as determined pursuant to an appraisal of the property by the county assessor within one year immediately preceding the date of the public auction. From the proceeds of the sale, there shall be distributed to the county general fund an amount to reimburse the county for the cost of appraising the property. The value of the property as determined by the assessor pursuant to an appraisal shall be conclusively presumed to be the fair market value of the property for the purpose of determining the minimum price at which the property may be offered for sale.

(2) The total amount necessary to redeem, plus costs. For purposes of this paragraph:

(A) The "total amount necessary to redeem" is the sum of the following:

(i) The amount of defaulted taxes.

(ii) Delinquent penalties and costs.

(iii) Redemption penalties.

(iv) A redemption fee.

(B) "Costs" are those amounts described in subdivision (c) of Section 3704.7, subdivisions (a) and (b) of Section 4112, Sections 4672, 4672.1, 4672.2, and 4673, and subdivision (b) of Section 4673.1.

(b) This section shall not apply to property or interests that qualify for sale in accordance with the provisions of subdivisions (b) and (c) of Section 3692.

(c) Where property or property interests have been offered for sale at least once and no acceptable bids therefor have been received, at the minimum price determined pursuant to subdivision (a), the tax collector may, in his or her discretion and with the approval of the board of supervisors, offer that same property or those interests at the same or next scheduled sale at a minimum price that the tax collector deems appropriate in light of the most current assessed valuation of that property or those interests, or any unique circumstance with respect to that property or those interests.

History.—Added by Stats. 1995, Ch. 496, in effect January 1, 1996. Stats. 1996, Ch. 124, in effect January 1, 1997, added "and" after "4672.1, 4672.2," in subparagraph (B) of paragraph (2) of subdivision (a). Stats. 2003, Ch. 199 (SB 1063), in effect January 1, 2004, substituted "that" for "which" after "been granted and" in the first sentence of the first paragraph and added "subdivision (c) of Section 3704.7," after "amounts described in" in subparagraph (B) of paragraph (2) of subdivision (a). Stats. 2010, Ch. 185 (SB 1493), in effect January 1, 2011, added "at the minimum price determined pursuant to subdivision (a)," after "been received,", added "same" after "offer that", added "same or" after "at the", and added "in light of the most current assessed valuation of that property or those interests, or any unique circumstance with respect to that property or those interests" after "deems appropriate" in the first sentence of subdivision (c).

3698.8. Removal from sale. The tax collector, upon the recommendation of county counsel, may remove a parcel from the tax sale if it is deemed the removal is in the best interest of the county.

History.—Added by Stats. 2001, Ch. 121 (SB 1183), in effect January 1, 2002. Stats. 2011, Ch. 352 (SB 948), in effect January 1, 2012, deleted the former second sentence which provided that "The tax collector shall notify the controller, in writing, whenever a parcel is removed from a tax sale."

3699. Supervisors' approval. [Repealed by Stats. 1996, Ch. 800, in effect January 1, 1997.]

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3699. Supervisors' approval. On receipt of the notice described in Section 3698, the board of supervisors shall by resolution either approve or disapprove the proposed sale and shall transmit a certified copy of the resolution to the tax collector within five days after its action. Failure to adopt or to transmit the resolution within the prescribed times shall not affect the validity of a sale approved by a board of supervisors.

History.—Added by Stats. 1996, Ch. 800, in effect January 1, 1997. Stats. 2009, Ch.17 (SB 823), in effect January 1, 2010, renumbered former Section 4839.2 as Section 3699, and added "to" after "adopt or" and substituted "a" for "the" after "approved by" in the second sentence.

3700. Notices to agencies. Upon providing notice to the board of supervisors as required by Section 3698, the tax collector shall forward one copy to the clerk or secretary of the governing board of each taxing agency, other than the county, having the right to levy taxes or assessments on the property and may forward one copy to each nonprofit organization that has submitted, within one year prior to the next scheduled tax sale or prior to July 31 of the current calendar year, a written request to the tax collector for notification. The copy or copies shall be mailed or delivered at least 30 days before the first publication or posting of the notice of intended sale. However, where the tax collector has on file a consent from each taxing agency, the tax collector may proceed to publish or post the notice of sale.

History.—Stats. 1941, p. 3116, in effect September 13, 1941, added subdivision (b). Stats. 1945, p. 973, in effect September 15, 1945, added last sentence. Stats. 1947, p. 2025, in effect September 19, 1947, revised section to provide for additional copy to Controller, and added language following "intended sale" to subdivision (b). Stats. 1984, Ch. 988, in effect September 11, 1984, added the second paragraph of subdivision (b). Stats. 1996, Ch. 800, in effect January 1, 1997, substituted "Upon providing notice to the board of supervisors as required by Section 3698," for "On receipt of the copy of the resolution approving the sale" and added "copies of that same notice as follows" after "collector shall forward" in the first sentence of the section; substituted "his or her" for "his" after "the Controller for" in subdivision (a); and substituted "The" for "Such" before "copy or copies", substituted "sale. However" for "sale; provided, however" after "notice of intended", and substituted "Controller, the tax collector" for "Controller he" after "authorization from the" in the former second sentence of subdivision (b). Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, deleted "copies of that same notice as follows:" after "shall forward" in the first sentence of the section; deleted former subdivision (a) which provided that two copies of the notice be provided to the Controller; deleted subdivision letter designation (b), created the first sentence with the balance of the former first sentence of former subdivision (b) after "shall forward", deleted "and the authorization from the Controller" after "agency" in the former third sentence of former subdivision (b) and deleted the former second paragraph therein which provided that no person shall have any cause of action against the state or any state officer or employee on account of the authorization from the Controller. Stats. 2000, Ch. 606 (AB 2229), in effect January 1, 2001 added "and may forward one copy to each nonprofit organization that has submitted, within one year prior to the next scheduled tax sale or prior to July 31 of the current calendar year, a written request to the tax collector for notification" after "property" in the first sentence.

Note.—See note following Section 2194.

3700.5. Notice to Controller. Not less than 45 days nor more than 120 days before the proposed sale, the tax collector shall send notice of the proposed sale to the Controller. The notice shall state the date, time, and place of the proposed sale. The tax collector shall notify the Controller of any postponement of the tax sale and the date, time, and place of the sale.

History.—Added by Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999.

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3701. Notice to assessee. [Repealed by Stats. 1979, Ch. 615, in effect January 1, 1980.]

3701. Notice to assessee. Not less than 45 days nor more than 120 days before the proposed sale, the tax collector shall send notice of the proposed sale by certified mail with return receipt requested to the last known mailing address, if available, of parties of interest, as defined in Section 4675. The notice shall state the date, time, and place of the proposed sale, the amount required to redeem the property, and the fact that the property may be redeemed up to the close of business on the last business day prior to the date of the sale, and information regarding the rights of parties of interest to claim excess proceeds, as defined in Section 4674, if the property is sold and excess proceeds result from that sale.

The tax collector shall make a reasonable effort to obtain the name and last known mailing address of parties of interest.

The validity of any sale under this chapter shall not be affected if the tax collector's reasonable effort fails to disclose the name and last known mailing address of parties of interest or if a party of interest does not receive the mailed notice.

History.—Added by Stats. 1979, Ch. 615, in effect January 1, 1980. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "45 days" for "21 days", and substituted "60 days" for "28 days" in the first sentence of the first paragraph. Stats. 1986, Ch. 1420, effective January 1, 1987, substituted "the property, and the fact that the property may be redeemed up to the close of business on the last business day prior to the date of sale" for "prior to the time of sale" after "redeem" in the second sentence of the first paragraph. Stats. 1996, Ch. 800, in effect January 1, 1997, substituted "120 days" for "60 days" after "nor more than" in the first sentence, and substituted "The notice shall state" for "The contents of the notice shall include" before "the date, time," and substituted "that" for "such" after "proceeds result from" in the second sentence. Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, deleted "After receiving the written authorization of the Controller, and" before "Not less" and substituted "certified mail with return receipt requested" for "registered mail" after "sale by" in the first sentence of the first paragraph. Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.

Note.—Section 7 of Stats. 1979, Ch. 615, provided that Sections 1, 2, 2.1, 2.2, and 2.5 of this act shall apply with respect to the sale of tax-deeded property which is approved by resolution of the board of supervisors pursuant to Section 3699 of the Revenue and Taxation Code after the effective date of this act. Section 8 thereof provided no payment by state to local governments because of this act.

Note.—See note following Section 2194.

Construction.—A county's failure to discover the whereabouts of the owner of a parcel of property before proceeding with a state tax sale of the property violated both the due process clause of the United States Constitution and this section where, although the county mailed the owner notice of the pending sale, it did so with full knowledge that the notice would not reach the owner since for a year the county's tax bills had been returned marked "undeliverable". Sinclair & Valentine Company, Inc. v. Los Angeles County, 201 Cal.App.3d 1021. A county's failure to make a reasonable effort to obtain a secured lienholder's last known mailing address before proceeding with its tax sale of the property violated both the due process clause of the United States Constitution and this section. The county's sole reliance on a lot book report, which would not provide notice of documents recorded after the creation of a lien, did not constitute a reasonable effort. Bank of America v. Giant Inland Empire R. v. Center, Inc., 78 Cal.App.4th 1267.

Decisions Under Former Section 3701

Construction.—The provision of Revenue and Taxation Code, Section 3701, regarding the efforts of the tax collector to ascertain the address is valid provided that due process has otherwise been afforded to the delinquent taxpayer, Philbrick v. Huff, 60 Cal.App.3d 633.

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3701.5. Cancellation of sale. [Repealed by Stats. 1983, Ch. 1224, in effect January 1, 1984.]

3702. Notice of sale to be published. The tax collector shall publish the notice of intended sale once a week for three successive weeks in a newspaper of general circulation published in the county seat and in a newspaper of general circulation published in the judicial district in which the property is situated. If the same newspaper of general circulation is published in both the county seat and in such district, or if the publication of the notice of sale is made in a newspaper which is determined pursuant to Section 3381 as most likely to afford adequate notice of the sale, a publication in such paper shall satisfy the requirements for publication set forth in this section. If there is no newspaper published in the county seat or in the judicial district, then publication may be made by posting notice in three public places in the county seat or in the judicial district, as the case may be, where no such newspaper is published. The publication shall be started not less than 21 days prior to the date of the sale.

History.—Stats. 1947, p. 2026, in effect September 19, 1947, amended first sentence by adding "successive" and "of general circulation," by substituting "public" for "conspicous," and by deleting provision that one of the places of posting must be in the United States post office nearest the property. Stats. 1965, p. 2683, in effect September 17, 1965, completely revised this section. Stats. 1972, p. 1390, in effect March 7, 1973, substituted "3381" for "3391" in the second sentence of the first paragraph. Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.

3703. Notice by posting. If in the judgment of the board of supervisors any property to be sold under this chapter will bring at auction less than the cost of publication in a newspaper, the publication of the notice of intended sale may be made in the same manner as if there were no newspaper published in the county seat or in the judicial district.

History.—Stats. 1965, p. 2684, in effect September 17, 1965, added "seat or in the Judicial district."

3704. Contents of notice. The notice of intended sale shall include all of the following:

(a) The date, time, and place of the intended sale, including the electronic address if the intended sale is by public auction via the Internet or other electronic media.

(b) The locations of computer workstations that are available to the public and instructions on accessing the public auction and submitting bids if the intended sale is conducted via the Internet or other electronic media.

(c) A description of the property to be sold.

(d) The name of the last assessee of the property.

(e) The minimum acceptable bid of the property to be sold.

(f) A statement that if the property is not redeemed before the close of business on the last business day prior to the date of the sale, the right of redemption will cease.

(g) A statement that if the property is sold, parties of interest, as defined in Section 4675, have the right to file a claim with the county for any proceeds from the sale which are in excess of the liens and costs required to be paid from the proceeds.

(h) A statement that if excess proceeds result from the sale, notice will be given to parties of interest, pursuant to law.

(i) A statement that if the parcel remains unsold after the tax sale, the date, time, and location of any subsequent sale.

(j) If applicable, that a deposit is required as a condition to submit bids on the property.

(k) If applicable, a statement that, for any property purchased by a credit transaction, the right of redemption will revive if full payment is not received by the tax collector prior to the close of business on the date, as specified by the tax collector under Section 3693.1, that full payment is due.

History.—Stats. 1945, p. 193, in effect September 15, 1945, revised subdivision (c) to require only the name of the last assessee instead of the name of the assessee for each year in which there were delinquent taxes. Stats. 1947, p. 1631, in effect September 19, 1947, added reference to installment plan of redemption to subdivision (d). Stats. 1957, p. 2179, in effect September 11, 1957, deleted "or an installment plan of redemption initiated" following "redeemed" in subdivision (d). Stats. 1979, Ch. 615, in effect January 1, 1980, added "date," after "The" in subdivision (a); relettered subdivision (d) as subdivision (e); and added subdivisions (d), (f), and (g). Stats. 1986, Ch. 1420, effective January 1, 1987, added "all of the following" after "state" in the first sentence, deleted "If the right to redeem the property has not already been terminated" at the beginning of subsection (e), and substituted "the close of business on the last business day prior to the date of the sale," for "it is sold," after "before" therein. Stats. 1995, Ch. 527, in effect January 1, 1996, added subdivision (h). Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.

Assessee must be correctly stated.—Failure of the tax collector to state correctly in the notice of sale the name of the assessee renders the sale invalid. Biaggi v. Phillips, 50 Cal.App.2d 92.

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3704.5. Additional notice of sale. In addition to the published notice required by Section 3702, the tax collector may advertise the intended sale by any means authorized by the board of supervisors.

History.—Added by Stats. 1975, Ch. 1053, p. 2493, in effect January 1, 1976.

3704.7. Contact in person. (a) In the case of a property that is the primary residence of the last known assessee, as indicated by either a valid homeowner's exemption on file with the county assessor in the name of the last known assessee, or the fact that the mailing address for the last tax bill is the same address as the property, the tax collector or his or her agent shall, in addition to any other notice required by this chapter, make a reasonable effort to contact in person, not more than 120 days or less than 10 days prior to the date of the sale, the owner-occupant of that property. In the course of the personal contact, the tax collector, or his or her agent, shall inform the owner-occupant of the following:

(1) That the property, if not redeemed, shall be offered for sale at a public auction.

(2) His or her redemption rights pursuant to Part 7 (commencing with Section 4101).

(b) If the personal contact described in subdivision (a) is not made after reasonable efforts, the tax collector or his or her agent shall attempt to serve written notice, no less than five days prior to the date of the sale, with respect to the fact of the sale and the requirement that the tax collector be contacted immediately with respect to redemption of the property.

(c) The amount of the actual and reasonable costs incurred by the tax collector, or his or her agent, or both, in complying with the requirements of subdivisions (a) and (b), as established pursuant to the requirements of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code, shall be added to the required amount for redemption of the property.

(d) No transfer of title shall be invalidated by reason of failure to comply with the requirements of this section.

History.—Added by Stats. 1991, Ch. 597, in effect January 1, 1992. Stats. 1996, Ch. 800, in effect January 1, 1997, substituted "120 days" for "60 days" after "not more than" in the first sentence of subdivision (a). Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005. Stats. 2011, Ch. 208 (AB 902), in effect January 1, 2012, substituted "as established pursuant to the requirements of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code, for "not to exceed one hundred dollars ($100)" after "(a) and (b)," in the first sentence of subdivision (c).

3705. Bid by taxing agency. Any city or the State or any taxing agency or revenue district may bid on property.

History.—Stats. 1941, p. 3099, in effect September 13, 1941, added second sentence. Stats. 1943, p. 2427, in effect August 4, 1943, amended section to permit cities and taxing agencies to bid on any property instead of just property on which it has levied taxes or assessments; deleted provision authorizing last assessee to bid.

3706. Sale. If the property is not redeemed before the close of business on the last business day prior to the date of the sale of the property, the tax collector shall sell the property at public auction to the highest bidder at the time and place fixed.

In the case of a sale at public auction no bid shall be accepted for a sum less than the minimum price approved in the resolution of the board of supervisors; provided, however, the tax collector may reduce such minimum price when a partial redemption has been made under Chapter 2, Part 7, Division 1 of this code, or when a partial cancellation has been made under Chapter 4, Part 9, Division 1 of this code, after such price was fixed, by not more than the ratio that the delinquency on the portion so redeemed or canceled bears to the delinquency upon the whole.

History.—Stats. 1941, p. 3099, in effect September 13, 1941, made second paragraph applicable to sales on application and eliminated provision that the minimum price at such sales may not be less than the amount offered by the applicant. Stats. 1945, p. 2194, in effect September 15, 1945, revised first paragraph to require redemption before first bid instead of before sale, and added provision for reduction of minimum price after a partial redemption. Stats. 1947, p. 2026, in effect September 19, 1947, revised second paragraph adding "plus the amount of one dollar ($1)," and provision for reduction of the minimum price after partial cancellation. Stats. 1951, p. 1761, in effect September 22, 1951, deleted "plus the amount of one dollar ($1)" from computation of minimum acceptable bid. Stats. 1986, Ch. 1420, effective January 1, 1987, substituted "close of business on the last business day prior to the date of the sale of the" for "first bid is received on such" after "the" in the first paragraph; and deleted "whether on application of a prospective purchaser, or without any application from a prospective purchaser," after "public auction" in the second paragraph.

Bankruptcy.—When real property is sold to the State for nonpayment of property taxes prior to the filing of a bankruptcy petition, and, after the filing, neither the debtor nor the bankruptcy trustee takes any action to redeem the property, set aside the conveyance to the State, or interfere in any way with the tax sale proceeding, a third party grantee of the property has no standing to object to the tax sale as a violation of the automatic stay. Campbell v. Lauigan, 202 Cal.App.3d 651.

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3706.1. Postponement of sale. The tax collector may postpone the tax sale or any portion thereof under the following conditions:

(a) Notice of any postponement of a public auction tax sale shall be made by the tax collector who, by public declaration at the time and place originally fixed for the public auction, may postpone the sale to a new time, date, and place. No other notice of the postponed public auction need be given if the date for the new time, date, and place is within seven days of the time originally fixed for the sale.

(b) Notice of any postponed sealed-bid sale or postponed public auction sale that is scheduled to be held not less than eight days nor more than 90 days from the time originally fixed for the sale, shall be made pursuant to the same provisions followed in providing notice of the original sale to parties of interest, as defined in Section 4675.

History.—Added by Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981. Stats. 1994, Ch. 705, in effect January 1, 1995, added "or any portion thereof" after "sale" in the first paragraph; substituted "that" for "such" after "sale", substituted "60" for "40" after "more than", and substituted "that" for "which" after "provisions" in subdivision (b). Amended by Stats. 2004, Ch. 407 (SB 1831), in effect January 1, 2005. Amended by Stats. 2005, Ch. 264 (SB 555), in effect January 1, 2006.

3707. Redemption right. (a) (1) The right of redemption terminates at the close of business on the last business day prior to the date of the sale.

(2) If the tax collector approves a sale as a credit transaction and does not receive full payment on or before the date upon which the tax collector requires pursuant to Section 3693.1, the right of redemption is revived on the next business day following that date.

(b) Notwithstanding any other provision of law, any remittance sent by mail for redemption of tax-defaulted property must be received in the tax collector's office prior to the time established in paragraph (1) of subdivision (a).

(c) The sale shall be deemed complete when full payment has been received by the tax collector.

(d) The right of redemption revives if the property is not sold.

History.—Original section, which was identical with the present section, was repealed by Stats. 1941, p. 138 (First Extra Session, 1940), in effect June 1, 1941. The present section was enacted by Stats. 1941, p. 3099, in effect September 13, 1941, containing provisions relative to sales to last assessee, which were deleted by Stats. 1943, p. 1989. Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981, added "(a)" before "If not" in the first paragraph, and added subdivision (b). Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "tax-defaulted" for "tax-deeded." Stats. 1986, Ch. 1420, effective January 1, 1987, substituted subdivision (a) for former subdivision (a), which provided that "If not previously terminated, on completion of any sale under this chapter the right of redemption is terminated."; substituted "time established in subdivision (a)" for "completion of any sale under this chapter" after "to the" in subdivision (b); and added subdivision (c) and subdivision (d). Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.

Note.—See note following Section 2194.

Application.—Section 3511.4 of the Revenue and Taxation Code (repealed June 5, 1947), extending the right of redemption, did not refer or apply to this section. Larkin v. Bank of America, 93 Cal.App.2d 594.

Construction.—The right to redeem tax-delinquent property is governed by statute and the time of termination of such right is not affected by statements of the tax collector. Union Title Insurance and Trust Co. v. Thorp, 94 Cal.App.2d 421.

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3708. Deed to purchaser. On receiving the full purchase price at any sale under this chapter, the tax collector shall, without charge, execute a deed to the purchaser.

History.—Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981, added "and send a duplicate copy of the deed to the Controller" after "purchaser". Stats. 1987, Ch. 1184, in effect January 1, 1988, operative July 1, 1988, substituted "conformed" for "duplicate" after "send a", and added "containing the recorder's indexing data" after "deed". Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, deleted "and send a conformed copy of the deed containing the recorder's indexing data to the Controller" after "the purchaser" in the first sentence.

3708.1. Recordation of deed. Upon execution the tax collector shall immediately record the deed with the county recorder and pay the recording fees. Recording of the deed shall constitute delivery thereof to the grantee named in the deed.

History.—Added by Stats. 1947, p. 2026, in effect September 19, 1947. Stats. 1951, p. 1761, in effect September 22, 1951, substituted "proceeds of the sale" for "sum bid at the sale." Stats. 1957, p. 2398, in effect September 11, 1957, amended first sentence by adding "recording fees" and deleting provision designating source from which to pay and amount of recording fee. Stats. 1994, Ch. 705, in effect January 1, 1995, renumbered the section which was formerly numbered 3708.5; substituted "immediately" for "forthwith"; substituted "the" for "said" before "deed" twice, deleted "therein" before "named" and added "in the deed" after "named".

3708.5. Corrected deed. If a deed to the purchaser contains a clerical error or misstatement of fact, a corrected deed may be issued by the tax collector and recorded with the county recorder without charge. The new deed shall contain a statement of reasons for its issuance and, as far as practical, shall be the same as the original except where corrected.

History.—Added by Stats. 1979, Ch. 242, in effect July 10, 1979. Stats. 1994, Ch. 705, in effect January 1, 1995, renumbered the section which was formerly numbered 3708.1.

3709. Acknowledgment. The county clerk shall take acknowledg-ment of the deed without charge.

3710. Contents of deed. In addition to the usual provisions of a deed conveying real property, the deed shall specify all of the following:

(a) That the legally levied taxes on the subject property were duly declared to be in default and were a lien on the property.

(b) That the tax collector, pursuant to a statutory power of sale, has sold the property.

(c) If a taxing agency objected to the sale, the fact of the objection and the name of the objecting taxing agency.

(d) The name of the purchaser, the date the property was sold, and the amount for which the property was sold.

(e) That the property is therefore conveyed to the purchaser according to law.

History.—Stats. 1945, p. 2194, in effect September 15, 1945, added reference to advertising costs in former subdivision (c). Stats. 1947, p. 2557, in effect September 19, 1947, added new paragraph as present subdivision (c) and relettered former subdivisions (c) and (d) as present subdivisions (d) and (e), respectively. Stats. 1951, p. 1762, in effect September 22, 1951, added "and recording" to subdivision (d). Stats. 1979, Ch. 615, in effect January 1, 1980, substituted "A statement that the property was sold in accordance with the provisions of subdivision (c) of Section 3698.5. Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981, added "all of the following" after "specify" in the first sentence; and added "the date of sale, the amount for which the property was sold," after "purchaser," and deleted "subdivision (c)" before "of Section" in subdivision (d). Stats. 1983, Ch. 1224, in effect January 1, 1984, substituted "in accordance with law" for "at public auction" after "property" in subdivision (b); and added "and" after "sale", and deleted "and a statement that the property was sold in accordance with the provisions of Section 3698.5" after "sold" in subdivision (d). Stats. 1984, Ch. 988, in effect September 11, 1984, substituted subdivisions (a) and (b) for former subdivisions (a) and (b). Stats. 1985, Ch. 316, effective January 1, 1986, deleted "at public auction" after "property", in subdivision (b); substituted "If a" for "That no" before "taxing agency objected" and substituted "the fact of the objection . . . agency" for "(If a taxing agency . . . sale)." in subdivision (c). Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.

Note.—Section 7 of Stats. 1979, Ch. 615, provided that Sections 1, 2, 2.1, 2.2, and 2.5 of this act shall apply with respect to the sale of tax-deeded property which is approved by resolution of the board of supervisors pursuant to Section 3699 of the Revenue and Taxation Code after the effective date of this act. Section 8 thereof provided no payment by state to local governments because of this act.

Note.—See note following Section 2194.

Incorrect amount.—The recital of an incorrect amount as the sales price does not render a deed void. Roland v. Southern Title and Trust Co., 65 Cal.App.2d 272.

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3711. Deed as evidence. Except as against actual fraud, the deed duly acknowledged or proved is conclusive evidence of the regularity of all proceedings from the assessment of the assessor to the execution of the deed, both inclusive.

Deed alone does not prove title.—This section does not enable the purchaser in a quiet title action brought by him to establish his case merely by introducing the deed from the State, but he must also introduce the deed to the State. Swann v. Carson, 56 Cal.App.2d 502; De Flon v. Van Lue, 83 Cal.App.2d 288; Litchfield v. Marin County, 83 Cal.App.2d. 730; Elbert, Ltd. v. Hall, 101 Cal.App.2d 208. In accord, Roma v. Elbert, Ltd., 73 Cal.App.2d 338, also holding that a property owner must repay taxes paid by the purchaser at tax sale where the property owner seeks affirmative equitable relief.

Retroactive application.—This section cannot apply to deprive a person of a vested right that was transferred to him before passage of the section from the individual who owned the property at the beginning of the tax delinquency proceedings. Hall v. Chamberlain, 31 Cal.2d 673.

Deputy may acknowledge.—The deed may be acknowledged before a deputy tax collector who is also a deputy county clerk. Markowitz v. Carpenter, 94 Cal.App.2d 667; Bell v. Towns, 95 Cal.App.2d 398.

Jurisdictional defects.—This section does not apply to irregularities of a jurisdictional nature. Sheeter v. Lifur, 113 Cal.App.2d 729; United States v. Blaylock, 159 F.Supp. 874; Sinclair & Valentine Company, Inc. v. Los Angeles County, 201 Cal.App.3d 1021. This section simply provides conclusive evidence that all taxing procedures, other than those affecting jurisdiction, consonant with due process, have been followed. Among the jurisdictional prerequisites to a valid tax deed is property legally subject to being taxed. It has no application where a tax deed is void from the inception due to the jurisdictional defect caused when tax exempt property has been sold at a tax sale. L&B Real Estate v. Housing Authority of the County of Los Angeles,149 Cal.App.4th 950.

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3712. Title conveyed. The deed conveys title to the purchaser free of all encumbrances of any kind existing before the sale, except:

(a) Any lien for installments of taxes and special assessments, that installments will become payable upon the secured roll after the time of the sale.

(b) The lien for taxes or assessments or other rights of any taxing agency that does not consent to the sale under this chapter.

(c) Liens for special assessments levied upon the property conveyed that were, at the time of the sale under this chapter, not included in the amount necessary to redeem the tax-defaulted property, and, where a taxing agency that collects its own taxes has consented to the sale under this chapter, not included in the amount required to redeem from sale to the taxing agency.

(d) Easements of any kind, including prescriptive, constituting servitudes upon or burdens to the property; water rights, the record title to which is held separately from the title to the property; and restrictions of record.

(e) Unaccepted, recorded, irrevocable offers of dedication of the property to the public or a public entity for a public purpose, and recorded options of any taxing agency to purchase the property or any interest therein for a public purpose.

(f) Unpaid assessments under the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code) that are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with Section 4671) of Part 8, or that are being collected through a foreclosure action pursuant to Part 14 (commencing with Section 8830) of Division 10 of the Streets and Highways Code. A sale pursuant to this chapter shall not nullify, eliminate, or reduce the amount of a foreclosure judgment pursuant to Part 14 (commencing with Section 8830) of Division 10 of the Streets and Highways Code.

(g) Any federal Internal Revenue Service liens that, pursuant to provisions of federal law, are not discharged by the sale, even though the tax collector has provided proper notice to the Internal Revenue Service before that date.

(h) Unpaid special taxes under the Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the Government Code) that are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with Section 4671) of Part 8, or that are being collected through a foreclosure action pursuant to Section 53356.1 of the Government Code. A sale pursuant to this chapter shall not nullify, eliminate, or reduce the amount of a foreclosure judgment pursuant to Section 53356.1 of the Government Code.

History.—Stats. 1941, p. 2464, in effect July 1, 1941, revised subsection (c) and added subsection (d). Stats. 1943, p. 1937, in effect August 4, 1943, added "special" to subsection (a). Stats. 1945, p. 2194, substituted "payable upon the secured roll" for "due" in subsection (a). Stats. 1972, p. 1257, in effect March 7, 1973, added subsection (e). Stats. 1976, Ch. 113, p.175, in effect January 1, 1977, added subsection (f). Stats. 1985, Ch. 316, effective January 1, 1986, substituted "tax-defaulted property" for "property from the sale to the state" after "redeem the", substituted "the" for "such" after "redeem from sale to" in subdivision (c); deleted "of this division" after "Part 8" in subdivision (f). Stats. 1988, Ch. 830, in effect January 1, 1989, added subdivision (g). Stats. 1990, Ch. 992, in effect January 1, 1991, added "taxes and" after "installments of" in subdivision (a). Stats. 1997, Ch. 946 (AB 1224), in effect January 1, 1998, added subdivision (h). Stats. 2007, Ch. 670 (AB 373), in effect January 1, 2008, added ", or that are being collected through a foreclosure action pursuant to Part 14 (commencing with Section 8830) of Division 10 of the Streets and Highways Code." after "of Part 8" in the first sentence and added the second sentence commencing with "A sale pursuant to" in subdivision (f); added ", or that are being collected through a foreclosure action pursuant to Section 53356.1 of the Government Code" after "of Part 8" in the first sentence and added the second sentence commencing with "A sale pursuant" in subdivision (h); and substituted "that" for "which" throughout the text. Stats. 2011, Ch. 288 (AB 261), in effect January 1, 2012 , added "of any kind, including prescriptive," after "Easements" in the first sentence of subdivision (d).

Note.—Section 31 of Stats. 1988; Ch. 830, provided that this act shall be applicable to the 1989–90 fiscal year and fiscal years thereafter.

Applicable to chartered cities.—Article XI, Section 6, of the State Constitution, authorizing chartered cities "to make and enforce all laws and regulations in respect to municipal affairs," does not preclude the application of this section to tax-deeded property within a chartered city having its own system of taxation. Brewer v. Feigenbaum, 47 Cal.App.2d 171.

Purchase by street bond holder.—Merger.—The purchase of tax-deeded property by the owner of a street bond issued against the property does not necessarily result in a merger of estates and title, so as to bar an action for the foreclosure of the bond. Whether a merger results is a question of intention. Newman v. Hye, 64 Cal.App.2d 296.

Deeds from two agencies.—In a case where one person holds title by deed after foreclosure sale of street improvement bonds and another holds title by deed from the state based on prior sale for nonpayment of delinquent general taxes, neither person has rights superior to the other, and the two are deemed to hold the property as tenants in common subject to an equitable lien in favor of each to the extent of the purchase price paid by him. Monheit v. Cigna, 28 Cal.2d 19; Zaslow v. Kroenert, 29 Cal.2d 541, 878; Security Investment Co. v. Douglas, 76 Cal.App.2d 592; Oswald v. Salter, 77 Cal.App.2d 599; Milkes v. Smith, 91 Cal.App.2d 79; Sterling Co. v. Garrett, 108 Cal.App.2d 891; Elbert, Ltd v. Gawn, 111 Cal.App.2d 610; Kipp v. Kipp, 42 Cal.2d 724; Elbert, Ltd. v. Federated Income Properties, 120 Cal.App.2d 194. See also Cate v. Bourzac, 74 Cal.App.2d 422, wherein purchasers of property sold for delinquent county taxes and purchasers of the same property sold for delinquent irrigation district assessments were likewise held to own the property as tenants in common where applicable statutes did not establish a priority between general tax liens and special assessment liens.

The interest represented by a certificate of sale issued by a city upon the sale of property for a delinquent street assessment is not a lien within the meaning of Section 2911 of the Civil Code, providing for the presumed extinction of assessment liens within a specified period, and a tax deed based thereon, issued after the expiration of the period is valid and on a parity with a tax deed issued by the state in the interim. Stafford v. Realty Bond Service Corp., 39 Cal.2d 797.

Where one tax deed was issued before the lien arose in pursuance of which the other deed was issued, the deeds are not on a parity, and the earlier deed is subject to future liens and tax deeds based thereon. Elbert, Ltd. v. Barnes, 107 Cal.App.2d 659.

The deed issued by a city at a private sale made pursuant to a declaration of delinquent municipal taxes, where the court found the sale invalid, is not on a parity with the tax deed issued by a county pursuant to a delinquent tax sale more than 15 years before. Callan v. City of San Bruno, 121 Cal.App.2d 735.

Deed from one agency and lien from another.—Title obtained by an irrigation district through sale, for nonpayment of assessments levied by the district, of land subject to the pre-existing lien of bonds of a sanitary district is subject to the lien of the bonds and the right of the bondholder upon foreclosure to hold and own the property as a tenant in common with the irrigation district under the equal parity rule. Imperial Irrigation District v. Varney, 87 Cal.App.2d 264.

In a partition action between a holder of liens on three lots for unpaid street improvement bonds and holders of title by deed from the state for nonpayment of delinquent county and city taxes on the lots the bondholder's enforcement of his existing liens is the measure of his maximum interest in the property, and he cannot participate in a proration of the excess proceeds under any theory of a tenancy in common. Elbert, Ltd. v. Nolan, 32 Cal.2d 610.

Franchise tax lien.—A lien for franchise taxes attaching to the property under Section 29 of the Bank and Corporation Franchise Tax Act does not fall under the exception in (b) or under any of the other exceptions in this section and is therefore extinguished by the deed from the State. Connors v. Jerome, 83 Cal.App.2d 330.

Prior contract liens.—All prior contract liens against the property are extinguished by the deed from the state. Elbert, Ltd. v. Aleinick, 102 Cal.App.2d 169.

Tax on public road.—A public road is not subject to tax and a tax deed based thereon is void and does not establish that the property was not a public road. Gaspard v. Edwin M. LeBaron, Inc., 107 Cal.App.2d 356.

Estoppel.—A purchaser at a tax sale did not receive a title superior to that of a chattel mortgagee, who based his title on an earlier foreclosure sale, where the purchaser had been under a legal obligation to pay the delinquent taxes. Rather, his purchase of the tax-deeded property was considered merely a mode of paying the taxes. Weisberg v. Loughridge, 253 Cal.App.2d 416.

Jurisdictional Defects.—This section simply provides conclusive evidence that all taxing procedures, other than those affecting jurisdiction, consonant with due process, have been followed. Among the jurisdictional prerequisites to a valid tax deed is property legally subject to being taxed. It has no application where a tax deed is void from the inception due to the jurisdictional defect caused when tax exempt property has been sold at a tax sale. L&B Real Estate v. Housing Authority of the County of Los Angeles,149 Cal.App.4th 950.

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3713. Parity of deeds. It is hereby declared to be the policy of the state and the intent of the provisions of this code, that the final tax deed or deeds of all taxing agencies, including counties, cities and counties, cities, irrigation districts, reclamation districts, and other taxing agencies that annually levy, assess, and collect, or cause to be collected, taxes or assessments upon real property within the state, should be, and are hereby declared to be, upon a parity with each other, and that regardless of when the levy of those taxes or assessments is or has been made, and regardless of when the final tax deed or assessment deed is or has been taken by the taxing agency, that the rights of all taxing agencies and all those deeds shall be equal and upon a parity with each other.

History.—Added by Stats. 1979, Ch. 1188, in effect September 30, 1979, operative on January 1, 1980. Stats. 1984, Ch. 988, in effect September 11, 1984 renumbered the section which was formerly Section 3519. Stats. 1985, Ch. 316, in effect January 1, 1986 renumbered the section which was formerly Section 3517, and substituted "of" for "in" after "provision's", deleted "contained" after "code", added "," after "assess," substituted "those" for "such" after "levy of," substituted "the" for "such" after "taken by" and substituted "those" for "such" after "and all."

3715. Sale to be reported to Controller. [Repealed by Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981.]

3715. Sale to be reported to Controller. [Repealed by Stats. 1998, Ch. 497 (SB 2233) in effect January 1, 1999.

3716. Report to assessor. deletion30 days after the sale, the tax collector shall report to the assessor the following:

(a) The name of the purchaser.

(b) The date the property was sold.

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

(d) The description of the property conveyed.

History.—Stats. 1943, p. 1937, in effect August 4, 1943, substituted "and" for "or" in subdivision (b). Stats. 1955, p. 837, in effect September 7, 1955, deleted "and recorder" after "assessor". Stats. 1987, Ch. 1184, in effect January 1, 1988, operative July 1, 1988, deleted "and, if executed of the deed to the purchaser" after "sale" in subdivision (b), and deleted former subdivision (e), which provided "The numbers and dates of the certificate of sale to the state and of the deed to the state." Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005. Stats. 2013, Ch. 607 (SB 825), in effect January 1, 2014, substituted "30" for "10" after "Within" in the first sentence of the first paragraph.

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3717.5. Notations on roll. [Repealed by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.]

3718. Deposit of proceeds; reports. The tax collector shall deposit the money received from the sale like tax collections and shall immediately transmit a report of sale to the county treasurer and a duplicate of the report to the county auditor. The report shall show:

(a) The cost of advertising the sale, including but not limited to the published notice required by Section 3702.

(b) The sums received for individual parcels.

(c) Identification of the parcels by year, page and number of the delinquent and current roll.

(d) The cost of recording the deeds.

History.—Stats. 1943, p. 1938, in effect August 4, 1943, added reference to current roll in subdivision (c). Stats. 1947, p. 1631, in effect September 19, 1947, substituted present subdivision (a) for "The expenses of the county in making the sale." Stats. 1951, p. 1762, in effect September 22, 1951, added subdivision (d). Stats. 1959, p. 2481, in effect September 18, 1959, deleted "including any installment of the purchase price," before "like tax collections." Stats. 1975, Ch. 1053, p. 2493, in effect January 1, 1976, added the balance of subdivision (a) after "sale".

3719. Delinquent tax sale trust fund. The amount of the cost of advertising the sale, including but not limited to the published notice required by Section 3702, shall be deposited in the county general fund and the balance, excepting the recorder's fee, shall be deposited in the delinquent tax sale trust fund.

History.—Stats. 1947, p. 1631, in effect September 19, 1947, substituted "the cost of advertising" for "expenses in making." Stats. 1951, p. 1762, in effect September 22, 1951, added "excepting the recorder's fees." Stats. 1975, Ch. 1053, p. 2493, in effect January 1, 1976, added ", including but not limited to the published notice required by Section 3702," after "sale".

3720. Report to other taxing agencies. On receipt of the duplicate report of sale, the auditor shall mail a copy of it to the secretary or clerk of the governing board of each taxing agency, not also a revenue district, and other than the State and the county, entitled to levy taxes or assessments on the property sold. He shall also enclose a notice for claims, specifying:

(a) A description of the property.

(b) That claims on the amount received from the sale shall be made within 60 days after the mailing of the notice for claims.

Such duplicate copies of report of sale shall be mailed for only those properties on which the taxing agency has consented to sale and thus is entitled to its proper share of the proceeds deposited in the delinquent tax sale trust fund.

History.—Stats. 1941, p. 3116, in effect September 13, 1941, eliminated requirement that copy be mailed to Controller, and included State in exception. Stats. 1951, p. 1629, in effect September 22, 1951, added "not also a revenue district, and" to first sentence, and last paragraph.

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3721. Share claims. On receipt of the notice for claims, the governing board of each taxing agency, not also a revenue district, having taxes or assessments levied on the property for the fiscal year preceding that in which the property was sold, shall forward a share claim to the county auditor, stating, in detail, the amounts due on the property still unpaid to the taxing agency, claiming their share of the proceeds from the sale as is determined by the distribution made under this division. The claim shall set out all the municipal and special district tax rates applicable to the deeded property for the fiscal year preceding that in which the property was sold.

History.—Stats. 1941, p. 3117, in effect September 13, 1941, eliminated reference to forwarding of share claim by Controller. Stats. 1951, p. 1629, in effect September 22, 1951, added "not also a revenue district," "for the fiscal year preceding that in which the property was sold by the State," and the balance of the section beginning "claiming their share." Stats. 1985, Ch. 316, effective January 1, 1986, deleted "such" after "board of each", deleted "by the State" after "sold" in first sentence; substituted "The" for "Such" before "claim" and deleted "by the State" after "sold" in second sentence.

3722. Presentation. As soon as practicable after the expiration of the time for filing claims, the county auditor shall present all share claims received by him to the board of supervisors.

3723. Disputed claims. If the board of supervisors dispute the correctness of any share claim, the money received from the sale of the parcel involved in the disputed claim shall remain in the delinquent tax sale trust fund until the settlement of the claim by agreement of the governing boards or officers of the taxing agencies having delinquent taxes or assessments on the parcel or by judgment of a court.

3724. Distribution. If the share claims are correct or if settlement is made of all disputed claims relating to any parcel, the board of supervisors shall order the money in the delinquent tax sale trust fund received from the sale of the parcel to be distributed under this division among the taxing agencies having filed share claims. There shall also be distributed to the State of California its share of the money received from the sale of the parcel. The auditor shall draw and mail warrants on the delinquent tax sale trust fund in accordance with the order, and the state's share shall be included in the next semiannual settlement between the county and the State.

Where the county assesses and collects taxes for a taxing agency which is also a revenue district, such taxing agency shall receive its share of the proceeds from any sale as distributed under Chapter 1.3, Part 8, Division 1, of this code, without the necessity of their receiving a copy of the report of sale or of submitting a share claim.

History.—Stats. 1941, p. 3117, in effect September 13, 1941, added second sentence and last clause of last sentence of first paragraph. Stats. 1951, p. 1629, in effect September 22, 1951, added second paragraph.

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3725. Contesting validity. (a) A proceeding based on alleged invalidity or irregularity of any proceedings instituted under this chapter can only be commenced in a court if both of the following are satisfied:

(1) The person commencing the proceeding has first petitioned the board of supervisors pursuant to Section 3731 within one year of the date of the execution of the tax collector's deed.

(2) The proceeding is commenced within one year of the date the board of supervisors determines that a tax deed sold under this part should not be rescinded pursuant to Section 3731.

(b) Sections 351 to 358, inclusive, of the Code of Civil Procedure do not apply to the time within which a proceeding may be brought under this section.

(c) The amendments made to this section Chapter 288 of the Statutes of 2011 shall apply to sales that are completed on or after January 1, 2012.

History.—Stats. 1988, Ch. 830, in effect January 1, 1989, added second paragraph. Amended by Stats. 2011, Ch. 288 (AB 261), in effect January 1, 2012. Stats. 2012, Ch. 162 (SB 1171), in effect January 1, 2013, substituted "Chapter 288 of the Statutes of 2011" for "by the act adding this subdivision" after "this section" in the first sentence of subdivision (c).

Excessive tax rate.—A taxpayer claiming excessive tax levies is relegated to the procedure for correction of the levy at an appropriate time or to an action for refund of the excessive portion of the tax and he may not avail himself of error in the tax rate in a quiet title action against the purchaser of title from the state. Wall v. M. & R. Sheep Co., 33 Cal.2d 768.

Nonapplication of section.—This section does not apply in a quiet title action against the purchaser at a tax sale involving the question of the State's power to issue a tax deed to property in the constructive possession and exclusive control of a bankruptcy court. Beck v. Unruh, 37 Cal.2d 148.

This section does not apply to an action by the state to remove a tax deed as a cloud on its title to property devoted to a public use. People v. Chambers, 37 Cal.2d 552.

Waiver.—The one-year limitation for commencing suit is waived if not pleaded. Sheeter v. Lifur, 113 Cal.App.2d 729.

Application.—This section applies to action by the original tax-delinquent owner in possession. However, a quiet title action against the purchaser of a tax deed from the state is not barred by the statute of limitations provided in this section, if the state's deed is fatally defective. Edwards v. City of Santa Paula, 138 Cal.App.2d 375.

Jurisdictional Defects.—The statute of limitations provided in this section does not apply when a jurisdictional defect in the tax deed is involved and where the original owner is still in possession of the property. Where a property is owned by the government and is tax exempt, subsequent tax sale was void, causing a defect in title and making the limitations period of this section, which only applies to deeds to government entities, inapplicable. L&B Real Estate v. Housing Authority of the County of Los Angeles, 149 Cal.App.4th 950.

3726. Defense. A defense based on the alleged invalidity or irregularity of any proceeding instituted under this chapter can be maintained only in a proceeding commenced within one year after the date of execution of the tax collector's deed.

Application.—This section, as well as the other provisions of this chapter, apply only to attacks upon the validity of deeds from the State and not of deeds to it. Oswald v. Salter, 77 Cal.App.2d 599.

Nonjurisdictional defects.—Nonjurisdictional defects, such as the failure to give notice of sale within the statutory period, cannot be raised after the time set forth in this section by an owner not in actual or constructive possession. Dierssen v. Szmidt 102 Cal.App.2d 743.

Nonapplication.—This section does not apply in a quiet title action by the tax deed holder where the defense is that the interest conveyed is not the same interest as that of the delinquent owner. Alma Investment Co. v. Krausse, 117 Cal.App.2d 740.

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3727. Quieting title. Whenever property has been purchased at tax sale, the purchaser or any other person claiming through the purchaser may bring suit to quiet title to all or any portion of the property and prosecute it to final judgment.

History.—Added by Stats. 1939, Ch. 154, effective January 1, 1940. Stats. 1985, Ch. 316, effective January 1, 1986, deleted "tax deeded" after "whenever", substituted "at tax sale" for "from the state" following "purchased", substituted "the purchaser" for "him" following "claiming through", deleted "against the state" following "bring suit."

Note.—Service of process in such actions is made under Section 160.

3728. Payments by former owner. Before holding any tax deed heretofore or hereafter given under this chapter or Chapter 8 (commencing with Section 3771), former Chapter 3 (commencing with Section 3475), former Chapter 4.3 (commencing with Section 3534), or former Sections 3897 and 3897d of the Political Code to be void, the court shall determine the correct amount of taxes, penalties and costs that should be paid upon redemption to discharge the tax and assessment liens of all taxing agencies and revenue districts had the purported tax sale not been held and the court shall order the former owner or other party in interest to pay that amount within six months as follows:

(a) To the purchaser, or his or her grantee or successor in interest, the amount of taxes, penalties and costs expended by him or her as determined by the court in pursuit of title to the property, and when the purchaser at that sale or the grantee in any deed for taxes or his or her grantee or successor in interest is in possession of that property in good faith and claiming the property under a tax deed, which is regular upon its face, and has made permanent improvements thereon, the court shall not make that decree until there has also been repaid to the purchaser or his or her grantee or successor in interest a sum, as determined by the court, equal to the amount by which the value of the property has been enhanced by those permanent improvements; and

(b) To the county tax collector, the balance, if any, of the correct amount as determined by the court that should be paid upon redemption, which shall be distributed by the county to the taxing agencies and revenue districts as redemption money.

If the amounts are not paid in accordance with the order the court shall not hold the tax deed void.

History.—Original section required reimbursement of purchaser as now specified in subdivision (a) before a forfeiture be decreed. Stats. 1945, p. 1024, in effect September 15, 1945, repealed original section and added present provisions. Stats. 1949, p. 1494, in effect October 1, 1949, amended subdivision (a) by adding "or his grantee or successor in interest" following "to the purchaser" and adding the balance of the subdivision commencing "and when the purchaser." Stats. 1983, Ch. 1281, in effect September 30, 1983, substituted "Chapter 8 . . . Political Code" for "Chapters 3, 4.3 or 8 of this part or former Political Code Sections 3897 and 3897d" after "chapter or" in the first sentence; added "or her" after every "his" or "him" in subsection (a), and made grammatical changes throughout the section. Stats. 1985, Ch. 316, effective January 1, 1986, deleted "the state's" which followed "in pursuit of" in subdivision (a).

Construction.—This section and Section 3728.1 do not apply when the tax-deeded land is owned by the state and exempt from taxation. People v. Chambers, 37 Cal.2d 552.

Does not cover expenditures subsequent to tax deed.—Inasmuch as this section applies only to amounts paid "in pursuit of the state's title to the property," it does not permit a recovery of taxes levied subsequent to the sale and paid by the purchaser (Butterfield v. Union Hollywood Water Co., 39 Cal.App. 605), or of amounts expended by the purchaser for improvements or betterments (Numitor Gold Mining Co. v. Katzer, 83 Cal.App. 161), or for repairs, maintenance, and management of the property. Clayton v. Schultz, 18 Cal.2d 328. In a proceeding to compel the purchaser to account for the rentals received by him, however, he is entitled to offset all amounts expended by him for taxes and for the maintenance and management of the property. Clayton v. Schultz, supra.

Cf. Holland v. Hotchkiss, 162 Cal. 366 and Squire v. Estey, 33 Cal.App. 287, holding, prior to the enactment of any statutory provision on the subject, that the owner was not entitled to a judgment quieting his title except upon the condition that he reimburse the purchaser for "the taxes, penalties, interest and costs justly chargeable upon the land and which the purchaser has paid at the sale, or afterward upon the faith of it."

Purchaser cannot compel reimbursement.—The owner is compelled to reimburse the purchaser only as a condition to securing affirmative relief against the void tax sale. Newcomb v. City of Newport Beach, 12 Cal.2d 235; Biaggi v.Mainero, 60 Cal.App. 608; Roma v. Elbert, Ltd., 73 Cal.App.2d 338. Upon the owner's failure to reimburse the purchaser the latter is not entitled to an adjudication that he owns the land, but the court should merely deny any relief to the owner. Newcomb v. City of Newport Beach, supra. See, however, Section 3728.1.

Must account for rentals.—The purchaser is accountable for rentals collected during his period of possession. Clayton v. Schultz, 4 Cal.2d 425; 18 Cal.2d 328.

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3728.1. New tax deed to be issued on nonpayment. If the amount required to be paid in accordance with Section 3728 of this code is not paid within such six months, the court shall order a new tax deed issued by the county tax collector to the original grantee or his successor in interest as designated in the order. The tax collector shall thereupon execute and deliver a new tax deed which in addition to the usual provisions of a deed conveying real property shall specify:

(a) The oldest year in which a tax lien attached which has not been discharged.

(b) That the court ordered the payment of the correct amount of taxes, penalties and costs, stating the title of the court, the number of the case, the date of the order and the total amount of such taxes, penalties and costs so ordered paid.

(c) That such payment has not been made as ordered by the court.

(d) If the original assessment description was erroneous, the correct description as determined by the court.

Upon proof of the execution and delivery of such tax deed the court shall quiet the title of the grantee and his successors in interests and after such judgment becomes final the tax deed shall be conclusively presumed valid against the claims of any parties to the lawsuit and their successors in interest.

History.—Added by Stats. 1945, p. 1024, in effect September 15, 1945.

3729. Refunds from county. (a) When a court holds a tax deed given under this chapter or Chapter 8 (commencing with Section 3771), former Chapter 3 (commencing with Section 3475), former Chapter 4.3 (commencing with Section 3534), or former Sections 3897 and 3897d of the Political Code void, the purchaser at tax sale is entitled to a refund from the county of the amount paid as the purchase price in excess of the amount for which he or she has been reimbursed for taxes, penalties, and costs. The refund shall be made in the same manner as a refund of an overpayment of tax, except that the claim shall be presented within one year after the judgment becomes final.

(b) The holder of a tax certificate who received all or any part of the amount paid by the delinquent taxpayer shall not be obligated to make any refund or repayment of any amount to either the purchaser, the county, or any other person. The tax collector may use amounts on deposit in the Tax Certificate Redemption Fund to make the refund, but only to the extent those amounts were paid to the holder of the applicable tax certificate.

History.—Stats. 1945, p. 1025, in effect September 15, 1945, revised first sentence and substituted "judgment" for "decree." Stats. 1957, p. 768, in effect September 11, 1957, deleted Chapter "3" and added "or former Chapter 3." Stats. 1983, Ch. 1281, in effect September 30, 1983, substituted "Chapter 8 . . . Political Code" for "Chapters 4.3 or 8 or former Chapter 3 of this part or under former Political Code Sections 3897 and 3897d" after "chapter or" in the first sentence. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "at tax sale" for "from the state" following "the purchaser", added "the" after "paid as", and added "or she" after "he" in first sentence. Stats. 1995, Ch. 189, in effect July 24, 1995, added subdivision letter designation (a) before first paragraph, and added subdivision (b).

Premature filing of claim.—A claim filed prior to a final adjudication of the invalidity of the tax title is premature, and an action against the county may not be founded thereon. Coleman v. Los Angeles County, 180 Cal. 714.

County not bound by adjudication.—In fixing the amount of the refund the county is not bound by the amount of the reimbursement required of the former owner and any amount erroneously omitted therefrom is not required to be refunded by the county. Coleman v. Los Angeles County, supra.

Exclusive statutory remedy.—A purchaser of tax-defaulted property from a public entity at a tax sale seeking recission and restitution of purchase money is not entitled to relief based on common law causes of action but rather, is limited to those remedies provided by the Revenue and Taxation Code. The purchaser is entitled to a refund of purchase money paid only where a court determines a tax deed is void or that the property "should not have been sold". Van Petten v. San Diego County, 38 Cal.App.4th 43.

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3730. Other refunds. [Repealed by Stats. 1985, Ch. 316, effective January 1, 1986.]

3730.1. Statute of limitations. [Repealed by Stats. 1985, Ch. 316, effective January 1, 1986.]

3731. Refunds following quitclaim deed. [Repealed by Stats. 1985, Ch. 316, effective January 1, 1986.]

3731. Rescinding of sale. (a) When a tax deed to a purchaser of property sold by the tax collector pursuant to this part is recorded and it is determined that the property should not have been sold, the sale may be rescinded by the board of supervisors with the written consent of the county legal adviser and the purchaser of the property or a successor in interest in the property, except a bona fide purchaser for value, under any of the following circumstances:

(1) The property has not been transferred or conveyed by the purchaser at the tax sale to a bona fide purchaser for value.

(2) The property has not become subject to a bona fide encumbrance for value subsequent to the recordation of the tax deed.

(b) If the written consent of the purchaser of the property or a successor in interest is not obtained pursuant to subdivision (a), the sale may be rescinded by the board of supervisors pursuant to the circumstances specified in subdivision (a), if both of the following conditions are met:

(1) Notwithstanding Section 3731.1, a hearing is scheduled before the board of supervisors.

(2) (A) A notification is provided to the purchaser of the property or a successor in interest that contains all of the following information:

(i) The date, time, and place of the hearing.

(ii) A description of the property that was sold.

(iii) The reason for rescinding the sale of the property.

(iv) A statement that a refund will be issued to the purchaser of the property or the successor in interest, if applicable, for the purchase amount of the property plus interest at the county pool apportioned rate as specified in Section 5151 from the date of the purchase of the property.

(B) The tax collector shall send the notice, not less than 45 days prior to the date of the hearing, to the purchaser of the property or a successor in interest by certified mail with return receipt requested. The notice shall be sent to the last known mailing address of the purchaser of the property or a successor in interest.

(c) When the sale of tax-defaulted property is rescinded pursuant to this section, the purchaser or a successor in interest is entitled to a refund of the amount paid as the purchase price plus interest at the county pool apportioned rate as specified in Section 5151 from the date of the purchase of the property after rescission of the tax deed is recorded.

(d) The rescission shall be executed by the county tax collector and, if rescinded pursuant to subdivision (a), also by the purchaser or a successor in interest. The signature of both the county tax collector and the purchaser or a successor in interest shall be acknowledged by the county clerk, without charge, and the county tax collector shall then record the rescission with the county recorder, without charge. When the rescission is recorded, the tax deed becomes null and void as though never issued and all provisions of law relating to tax-defaulted property shall apply to the property.

(e) The holder of a tax certificate who received all or any part of the amount paid by the purchaser or a successor in interest shall not be obligated to make any refund or repayment of any amount to the purchaser, the delinquent taxpayer, the county, or any other person. The tax collector may use amounts on deposit in the Tax Certificate Redemption Fund to make the refund, but only to the extent those amounts were paid to the holder of the applicable tax certificate.

(f) Subdivision (b) shall apply to sales that are completed on or after January 1, 2010.

(g) A proceeding may be commenced in a court pursuant to Section 3725 only if the person commencing the proceeding first petitions the board of supervisors to rescind the sale of a tax deed pursuant to this section.

History.—Added by Stats. 1985, Ch. 316, effective January 1, 1986. Stats. 1986, Ch. 1420, effective January 1, 1987, substituted "part" for "chapter" after "this" in the first paragraph of subdivision (a), and deleted former subsection (a)(3) thereof, which provided that "A guarantee or certificate of title respecting the property has not been issued subsequent to the recordation of the tax deed." Stats. 1995, Ch. 189, in effect July 24, 1995, added subdivision (c). Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, deleted the former fourth sentence of subdivision (b) which provided that after recordation, a copy of the recision shall be forwarded to the Controller. Stats. 2009, Ch. 17 (SB 823), in effect January 1, 2010, added "or a successor . . . purchaser for value," after "the property" in the first sentence of subdivision (a); added subdivision (b); lettered the former first sentence of subdivision (b) as subdivision (c) and substituted "this section" for "subdivision (a)" after "pursuant to", added "or a successor in interest" after "the purchaser", and substituted "plus interest . . . tax deed is recorded." for "after the purchaser executes a recision of the tax deed." in the first sentence therein; created subdivision (d) with the former second, third and fourth sentences of subdivision (b), and substituted "The rescission shall" for "The recision shall also" before "be executed", added "and, if rescinded . . . successor of interest" after "tax collector" in the first sentence, substituted "The signature of both . . . successor in interest" for "The signatures of the purchaser and the county tax collector" before "shall be acknowledged", and substituted "rescission" for "recision" after "record the" in the second sentence, and substituted "rescission" for "recision" after "When the" in the third sentence therein; relettered former subdivision (c) as subdivision (e) and added "or a successor in interest" after "the purchaser" in the first sentence therein; and added subdivision (f). Stats. 2011, Ch. 288 (AB 261), in effect January 1, 2012, added subdivision (g).

Exclusive statutory remedy.—A purchaser of tax-defaulted property from a public entity at a tax sale seeking recision and restitution of purchase money is not entitled to relief based on common law causes of action but rather, is limited to those remedies provided by the Revenue and Taxation Code. The purchaser is entitled to a refund of purchase money paid only where a court determines a tax deed is void or that the property "should not have been sold". Van Petten v. San Diego County, 38 Cal.App.4th 43.

3731.1. Resolution by board of supervisors to authorize action by county officer. The board of supervisors of any county may, by resolution, authorize any county officer to perform on its behalf any act required or authorized to be performed by the board of supervisors under Section 3731.

The resolution shall enumerate the section, or those portions of the section, to which the authorization is to apply, and shall specify administrative rules and procedures concerning any act performed under the authorization.

The resolution shall require that the county auditor record each act performed under the authorization. The resolution may provide for review by the board of supervisors of any act performed under the authorization, or for periodic reports to the board of supervisors of any or all acts performed under the authorization, or both.

History.—Added by Stats. 1983, Ch. 1224, in effect January 1, 1984. Stats. 1985, Ch. 316, effective January 1, 1986, deleted "3730, 3730.1, or" following "Section" in first paragraph.

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