Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

CHAPTER 8. Deed to State, County or Public Agencies


Chapter 8. Deed to State, County or Public Agencies

Article 1. General Provisions

3771. "Taxes." As used in this chapter, "taxes" includes assessments.

3772. "Taxing agency"; "Governing body." As used in this chapter, "taxing agency" includes a county treasurer acting as trustee for a reclamation district and the "governing body" of a taxing agency includes such a county treasurer acting with the consent of the board of trustees of the reclamation district.

3772.5. "Low-income persons." For purposes of this chapter:

(a) "Low-income persons" means persons and families of low or moderate income, as defined by Section 50093 of the Health and Safety Code.

(b) "Nonprofit organization" means a nonprofit organization incorporated pursuant to Part 2 (commencing with Section 5110) of Division 2 of Title 1 of the Corporations Code for the purpose of acquisition of either of the following:

(1) Single-family or multifamily dwellings for rehabilitation and sale or rent to low-income persons, or for other use to serve low-income persons.

(2) Vacant land for construction of residential dwellings and subsequent sale or rent to low-income persons, for other use to serve low-income persons, or for dedication of that vacant land to public use.

(c) "Rehabilitation" means repairs and improvements to a substandard building, as defined in Section 17920.3 of the Health and Safety Code, necessary to make it a building that is not a substandard building.

History.—Added by Stats. 1977, Ch. 1120, in effect January 1, 1978. Stats. 1979, Ch. 1191, in effect January 1, 1980, substituted "of low or moderate income, as defined by Section 50093 of the Health and Safety Code" for "whose income does not exceed 120 percent of area median income, with adjustments for family size, as determined from time to time by the Secretary of Housing and Urban Development pursuant to subsection (f) of Section 8 of the Housing and Community Development Act of 1974 (P.L. 93-383)" in the first sentence, and substituted "Part 2" for "Part 1" and "5110" for "9000" in the second sentence. Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981, substituted "of either of the following:" for "and rehabilitation of single-family dwellings for sale to low-income persons." after "acquisition", and added subdivisions (a) and (b). Stats. 1997, Ch. 477 (SB 219), in effect January 1, 1998, substituted "For purposes of" for "As used in" before "this chapter" in the first sentence and substituted a colon for a comma after "this chapter" in the first sentence; created new subdivision (a) with the balance of the former first sentence commencing with " "Low-income persons" "; created subdivision (b) with the former second sentence; renumbered former subdivision (a) as paragraph (1) of newly designated subdivision (b) and added "or multifamily" after "Single-family", added "or rental" after "sale" and added ", or for other use to serve low-income persons" after the first "low-income persons" in the first sentence therein; renumbered former subdivision (b) as paragraph (2) of newly designated subdivision (b) and added "or rental" after "sale", added "or for other use to serve low-income persons," after the first "low-income persons", added "for" after the second "or", and substituted "that" for "such" after "dedication of" in the first sentence therein; and lettered the former second sentence of former subdivision (b) as subdivision (c). Stats. 1998, Ch. 485 (AB 2803), in effect January 1, 1999, substituted "rent" for "rental" after "sale or" twice in paragraph (1) and (2) of subdivision (b). Stats. 1999, Ch. 83 (SB 966), in effect January 1, 2000, substituted "Section 17920.3" for "subdivision (f) of Section 17920" after "defined in", and substituted "that" for "which" after "building" in the first sentence of subdivision (c).

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3773. Rights of taxing agencies. Whenever property becomes subject to a power of sale pursuant to Section 3691 for taxes, including taxes levied by a city or any taxing agency or for a revenue district the taxes of which are collected by county officers, the city or taxing agency or revenue district has all the rights under this chapter of a taxing agency to which property has been deeded for taxes.

History.—Original section referred only to cities. Stats. 1943, p. 2427, in effect August 4, 1943, added references to taxing agencies and revenue districts. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "property becomes . . . Section 3691" for "a deed to the State", after "whenever," substituted "including" for "includes" after "for taxes."

3774. State's rights. The State has all the rights under this chapter of a taxing agency to which property has been deeded for taxes.

History.—Added by Stats. 1943, p. 2428, in effect August 4, 1943.

3775. Price on purchase by county or State. Whenever the county or the State is the purchaser the price shall be agreed upon between the county board of supervisors and the State Controller and the governing body of any city in which such property may be located and such price shall be paid to the county tax collector for distribution.

History.—Added by Stats. 1943, p. 2428, in effect August 4, 1943.

3776. Deposit into tax certificate redemption fund. Notwithstanding anything to the contrary, no parcel for which a tax certificate has been sold and not canceled shall be sold or deeded to any taxing agency unless the taxing agency deposits into the applicable tax certificate redemption fund, held by the tax collector, the total amount required to be paid to the holder of the tax certificate pursuant to Section 4527.

History.—Added by Stats. 1995, Ch. 189, in effect July 24, 1995. Stats. 1996, Ch. 699, in effect January 1, 1997, substituted "Notwithstanding" for "(a) Except as provided in subdivision (b), notwithstanding", and substituted "fund, held by the tax collector, the total amount" for "fund the amount" in the first sentence; and deleted former subdivision (b) which provided "(b) A parcel for which a tax certificate has been sold and not canceled may be sold to any governmental entity for a public use if that entity pays the amount owed to the holder of the tax certificate at the time of the sale." .

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Article 2. Purchase from the State

3791. Purchase by taxing agency from county. Whenever property tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, has been sold for taxes for two or more years or has been deeded for taxes to a taxing agency other than the state, the governing body of the taxing agency may, as provided in this article, make an agreement with the board of supervisors of the county in which the property is situated for the purchase of, or for an option to purchase, all or any of the tax-defaulted property or any part thereof including a right-of-way or other easement. When a part of a tax-defaulted parcel is sold the balance continues subject to redemption, if the right of redemption has not been terminated, and shall be separately valued for the purpose of redemption in the manner provided by Chapter 2 (commencing with Section 4131) of Part 7 of this division, except that no application need be made.

History.—Stats. 1943, p. 1296, in effect August 4, 1943, added reference to sales for two or more years. Stats. 1945, p. 972, in effect September 15, 1945, added to the first sentence words beginning with "or part thereof," and added second sentence. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "property tax defaulted for five years or more" for "tax-deeded property", substituted "a taxing agency other" for "another taxing agency", substituted "tax-defaulted" for "tax-deeded", substituted "of" after "situated for the purchase", and added hyphens in "right of way" in the first sentence; and substituted "tax-defaulted" for "tax-deeded" and substituted "Chapter 2 (commencing with Section 4131) of Part 7 of this division" for "Chapter 2, Part 7, Division 1 of this code" in the second sentence. Amended by Stats. 2004, Ch. 944 (AB 2144), in effect January 1, 2005.

Note.—See note following Section 2194.

Constitutionality.—Retroactivity.—The provisions of this chapter are not void as special legislation. Furthermore, they may validly be applied to property deeded to the State prior to their enactment (as Political Code Section 3897d) in 1933, since they do not render the right of redemption more burdensome. The redemptioner has no such right in the method of disposition of tax-deeded property as would deprive the State of the power to change the method and terms of sale. South San Joaquin Irrigation District v. Neumiller, 2 Cal.2d 485.

3791.3. Purchase by State, county, revenue district, or redevelopment agency. Whenever property has been tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, whether or not the property is subject to or has been sold or deeded for taxes to a taxing agency other than the state, the state, county, any revenue district the taxes of which on the property are collected by county officers, or a redevelopment agency created pursuant to the California Community Redevelopment Law, may purchase the property or any part thereof, including any right-of-way or other easement, pursuant to this chapter. A redevelopment agency, however, may only purchase this tax-defaulted property located within a designated survey area.

History.—Added by Stats. 1955, p. 843, in effect September 7, 1955. Stats. 1965, p. 3788, in effect September 17, 1965, added "or a redevelopment agency created pursuant to the California Community Redevelopment Law," and added last sentence. Section 45 of the act provides: The Legislature finds and determines that all powers conferred upon redevelopment or urban renewal agencies under the sections repealed by this act could be exercised under other provisions of the Community Redevelopment Law, and nothing in this act shall be construed as a determination by the Legislature to restrict or diminish such existing powers of redevelopment or urban renewal agencies. This act does not affect the powers of a redevelopment or urban renewal agency to carry out and complete any project initiated pursuant to the repealed sections prior to the effective date of this act. Stats. 1977, Ch. 1120, in effect January 1, 1978, added "a nonprofit organization proposing to rehabilitate and sell to low-income persons,". Stats. 1979, Ch. 1188, in effect September 30, 1979, operative January 1, 1980, deleted "a nonprofit organization proposing to rehabilitate and to sell to low-income persons," after "officers" in the first sentence. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "tax defaulted for five years or more" for "deeded to the state for taxes" in the first sentence, and substituted "tax-defaulted" for "tax deeded" after "such" in the second sentence. Amended by Stats. 2004, Ch. 944 (AB 2144), in effect January 1, 2005.

Note.—Stats. 1955, p. 844, stated that the addition of Section 3791.3 does not constitute a change in, but is declaratory of, the existing law. Section 3791.4, now deleted, superseded this section until September 1, 1959.

Note.—See note following Section 2194.

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3791.4. Purchase by nonprofit organization. (a) When residential or vacant property has been tax defaulted for five years or more, or three years or more after the property has become tax defaulted and is subject to a nuisance abatement lien, that property may, with the approval of the board of supervisors of the county in which it is located, be purchased pursuant to this chapter by a nonprofit organization, provided that:

(1) In the case of residential property, the nonprofit organization shall rehabilitate and sell or rent to, or otherwise use the property to serve, low-income persons.

(2) In the case of vacant property, the nonprofit organization shall 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.

(b) The terms and conditions of any conveyance to a nonprofit corporation pursuant to this section shall be specified in the deed or other instrument of conveyance.

History.—Added by Stats. 1979, Ch. 1188, in effect September 30, 1979, operative January 1, 1980. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "tax defaulted for five years or more, that" for "deeded to the state for nonpayment of taxes, such" in subdivision (a); and substituted "the property" for "tax-deeded property" in the first sentence of subdivision (b). Stats. 1997, Ch. 477 (SB 219), in effect January 1, 1998, added "or rent to, or otherwise use" after "sell" and added "serve," after "property to" in the first sentence of paragraph (1), substituted "residential dwellings" for "a residential dwelling" after "construct", added "or rent" after "sell", and added ", or otherwise use the property to serve low-income persons," after "low-income persons," in the first sentence of paragraph (2) of subdivision (a); and deleted "(2)" after "two" in the first sentence of subdivision (b). Stats. 2000, Ch. 606 (AB 2229), in effect January 1, 2001, added "or three years or more after the property has become tax-defaulted and is subject to a nuisance abatement lien," after "more,", added ", with the approval of either the board of supervisors of the county in which it is located or that board's designee," after "may", and added a comma after "organization" in subdivision (a); deleted "either" after "shall" in paragraph (2); deleted former subdivision (b); and relettered former subdivision (c) as (b). Stats. 2009, Ch. 17 (SB 823), in effect January 1, 2010, substituted "tax defaulted" for "tax-defaulted" after "has become", deleted "either" after "approval of" and deleted "of that board's designee" after "is located" in the first sentence of subdivision (a).

Note.—See note following Section 2194.

3791.5. Payments in lieu of taxes. Any agreement under this chapter may include a provision for payment to the county treasurer while the property is in public ownership and rented, leased or sold on contract by the taxing agency of an amount agreed upon by the board of supervisors and the taxing agency in lieu of taxes on such property.

Any payment in lieu of taxes, required by an agreement under this chapter, shall be received by the county tax collector and shall be distributed among the county and revenue districts of the county in the same manner as provided for the distribution of taxes in Section 4656.2.

History.—Added by Stats. 1943, p. 2504, in effect August 4, 1943. Stats. 1978, Ch. 430, in effect January 1, 1979, added the second paragraph.

3792. Joint purchase. If property tax defaulted for more than five years, or more than three years in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, has been sold for taxes for two or more years or has been deeded for taxes to two or more taxing agencies, they may make a joint agreement with the board of supervisors under this article. The joint agreement may provide for the conveyance of all or any interest in the property to one of them or to any combination of them.

History.—Stats. 1943, p. 1296, in effect August 4, 1943, added reference to sales for two or more years. Stats. 1984,Ch. 988, in effect September 11, 1984, substituted "property tax-defaulted for more than five years" for "tax-deeded property." Amended by Stats. 2004, Ch. 944 (AB 2144), in effect January 1, 2005.

Note.—See note following Section 2194.

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3793. Contents of agreement. Any agreement under this article may:

(a) Cover any tax-defaulted property without regard to the boundaries of the parcels which were assessed.

(b) Provide for sale of various portions of the property at various prices and on various terms and for an option to purchase any remaining portion.

History.—Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "tax-defaulted" for "tax-deeded," and substituted "which were assessed" for "in which it was deeded to the State" in subdivision (a). Stats. 1994, Ch. 705, in effect January 1, 1995, deleted former subdivision (c), which provided for the price and the terms for which the property may be purchased.

Note.—See note following Section 2194.

3793.1. Sales price. (a) The sales price of any property sold under this article shall include, at a minimum, the amounts of all of the following:

(1) All defaulted taxes and assessments, and all associated penalties and costs.

(2) Redemption penalties and fees incurred through the month of the sale.

(3) All costs of the sale.

(b) If the property or property interests have been offered for sale under the provisions of Chapter 7 (commencing with Section 3691) at least once and no acceptable bids therefor have been received, the tax collector may, in his or her discretion and with the approval of the board of supervisors offer that property or those interests at a minimum price that the tax collector deems appropriate.

(c) The board of supervisors may permit a nonprofit organization to purchase property or property interests by way of installment payments.

History.—Added by Stats. 1994, Ch. 705, in effect January 1, 1995. Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, designated the first sentence of the first paragraph as subdivision (a); renumbered former subdivisions (a), (b), and (c) as paragraphs (1), (2), and (3) of subdivision (a), respectively, and added subdivision (b). Stats. 2000, Ch. 606 (AB 2229), in effect January 1, 2001, added "or that board's designee" after "supervisors", and deleted "at the next scheduled sale" after "interests" in subdivision (b); and added subdivision (c). Stats. 2001, Ch. 121 (SB 1183) in effect January 1, 2002, added "under the provisions of Chapter 7 (commencing with Section 3691)" after "offered for sale" in subdivision (b). Stats. 2009, Ch. 17 (SB 823), in effect January 1, 2010, deleted "or that board's designee" after "of supervisors" in the first sentence of subdivision (b) and deleted ", or its designee," in the first sentence of subdivision (c).

3793.5. Division of proceeds. [Repealed by Stats. 2000, Ch. 606, in effect January 1, 2001.]

History.—Added by Stats. 1941, p. 1440, in effect May 19, 1941. Stats. 1945, p. 1424, in effect September 15, 1945, revised last paragraph. Stats. 1947, p. 548, in effect September 19, 1947, added last sentence to first paragraph. Stats. 1951, p. 1630, in effect September 22, 1951, added third paragraph and substituted "Chapter 1.3" for "Chapter 1" in last paragraph. Stats. 1978, Ch. 430, in effect January 1, 1979, repealed section 3793.5 and added new section 3793.5. Stats. 1983, Ch. 1281, in effect September 30, 1983, substituted "4671" for "4670" after "Section", and deleted "of this division" after "Part 8" in subdivision (a). Stats. 1985, Ch. 316, effective January 1, 1986, deleted "from the state" after "acquired" in subdivision (a).

Time of sale by taxing agency.—This section only requires sale of the property to a private purchaser within two years after the execution of the deed to the taxing agency and not within two years after the agreement between the two taxing agencies. Shoop v. Callan, 88 Cal.App.2d 785.

3793.6. Taxing agency's expenses. [Repealed by Stats. 2000, Ch. 606, in effect January 1, 2001.]

History.—Added by Stats. 1941, p. 1441, in effect May 19, 1941.

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3794. Option limitation. No option to purchase property under this article shall be given for longer than three years.

3794.2. Description to be checked. [Repealed by Stats. 2000, Ch. 606, in effect January 1, 2001.]

History.—Added by Stats. 1943, p. 1938, in effect August 4, 1943.

3794.3. Board of supervisors' approval. A sale under this chapter shall take place only if approved by the board of supervisors.

History.—Added by Stats. 2003, Ch. 199 (SB 1063), in effect January 1, 2004.

3795. Controller's approval. The agreement shall be submitted to the Controller. If he or she does not approve the agreement, he or she shall return the agreement to each party with a statement of his or her objections to it, and thereafter a new or modified agreement may be made. If the Controller approves the agreement, he or she shall sign the executed copy, return the signed agreement to the tax collector, and keep a copy on file in his or her office.

History.—Stats. 1959, p. 2481, in effect September 18, 1959, substituted "two additional executed copies" for "one additional executed copy" and inserted "one copy to the tax collector." Stats. 2000, Ch. 606, (AB 2229), in effect January 1, 2001, substituted "The agreement" for "As many executed copies of the agreement as there are parties to it and two additional executed copies" in the first sentence; added "or she" after "he" and "or her" after "his" throughout, substituted "the agreement" for "a copy of it" after "return" in the second sentence; substituted "the" for "each" after "sign", substituted "the signed agreement" for "one signed copy to each party, one copy", and substituted "a" for "one executed" after "keep" in the third sentence.

3795.5. Agreement with nonprofit organization. In the case of an agreement involving a nonprofit organization, the board of supervisors may establish conditions of sale, including reporting, to assure the completion of rehabilitation within a reasonable time and maximum benefit to low-income persons. These conditions shall include, but are not limited to, the following:

(a) Requiring compliance with a jurisdiction's consolidated plan or a community development plan.

(b) Articles of incorporation filed with the Secretary of State, stating that the organization is incorporated for the purposes specified in subdivision (b) of Section 3772.5.

History.—Added by Stats. 1977, Ch. 1120, in effect January 1, 1978. Stats. 2000, Ch. 606, (AB 2229), in effect January 1, 2001, substituted "board of supervisors" for "Controller" after "the", and deleted "and may provide for reconveyance if the conditions are not met as provided in Section 3807.5." after "persons" in the first sentence; and added "These conditions shall include, but are not limited to, all of the following:" after the first sentence, and added subdivisions (a), (b), and (c). Stats. 2002, Ch. 269 (SB 2085), in effect January 1, 2003, deleted "all of" after "limited to," in the second sentence of the first paragraph; deleted former subdivision (a) which required "a certification of consistency with a consolidated plan approved by the Department of Housing and Development."; and relettered former subdivisions (b) and (c) as subdivisions (a) and (b), respectively.

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3796. Notice. By written authorization, the Controller shall then direct the county tax collector to cause notice of the agreement to be given.

3797. Contents of notice. The notice of agreement shall state:

(a) A description of the property substantially as described in the agreement.

(b) The name of the last assessee of the property. To ascertain the name of the last assessee of the tax-defaulted property an examination shall be made of the assessment of this property on the last equalized roll, or if this property does not appear thereon, the last previous roll on which it was assessed.

(c) That an agreement for the sale of the property or for an option to purchase it, or both, as the case may be, has been made by the board of supervisors of the county with the taxing agency or nonprofit organization named in the agreement and has been approved by the Controller.

(d) That a copy of the agreement is on file in the office of the board of supervisors.

(e) If the right to redeem the property has not already been terminated, there shall also be a statement that unless the property is redeemed before the agreement becomes effective, the right of redemption will cease.

(f) The date and time that the agreement will become effective.

(g) That parties of interest, as defined in Section 4675, have the right to file a claim with the county for any proceeds received by the tax collector under the agreement which are in excess of the liens and costs required to be paid from the proceeds.

(h) If excess proceeds result from the agreement, notice will be given to parties of interest pursuant to law.

History.—Stats. 1943, p. 1938, in effect August 4, 1943, added subdivision (e). Stats. 1945, p. 2195, in effect September 15, 1945, revised subdivision (b) to require only the name of the last assessee instead of the name of the assessee for each year for which there may be delinquent taxes. Stats. 1953, p. 2105, in effect September 9, 1953, added last sentence in subdivision (b). Stats. 1957, p. 2180, in effect September 11, 1957, deleted "or an installment plan of redemption is initiated" preceding "before" in subdivision (e). Stats. 1977, Ch. 1120, in effect January 1, 1978, added "or nonprofit organization" in subdivision (c). Stats. 1978, Ch. 430, in effect January 1, 1979, deleted the words "it is sold" in subdivision (e) and added the words "the agreement becomes effective". Also subdivision "(f)" was added. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "tax-defaulted" for "tax-deeded" in the second sentence of subdivision (b), and added subdivisions (g) and (h).

Note.—See note following Section 2194.

3798. Publication. The notice of agreement shall be published once a week for three successive weeks in a newspaper of general circulation published in the county, or, if none, then by posting copies of the notice in three public places in the county.

History.—Stats. 1947, p. 2026, in effect September 19, 1947, deleted "at least" preceding "three successive weeks," added "of general circulation," substituted "three public" for "four conspicuous", and deleted provision requiring notice to be posted on property and in nearest post office.

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3798.1. Publication in newspaper not required; when. If in the judgment of the board of supervisors any property to be sold under this chapter would bring an auction less than the cost of publication in a newspaper, the publication may be made in the same manner as if there were no newspaper published in the county.

History.—Added by Stats. 1953, p. 2104, in effect September 9, 1953. Stats. 1955, p. 840, in effect September 7, 1955, substituted "would" for "will" and deleted "of the notice of intended sale" following second "publication".

3799. Mailing. The tax collector shall mail a copy of the notice not less than 45 nor more than 60 days prior to the effective date of the agreement, by registered mail to the last assessee of each portion of the property and to parties of interest, as defined in Section 4675, at their last known address.

To ascertain the address of the last assessee of the property an examination shall be made of the assessment of this property on the rolls beginning with the year of delinquency to and including that of the last equalized roll. The tax collector shall make reasonable efforts to ascertain the identity and address of parties of interest.

It is not necessary to mail a copy of the notice to any party who files with the tax collector a written acknowledgment of receipt of a copy of the notice or a waiver of the notice. 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 mailed notice.

History.—Stats. 1947, p. 2026, in effect September 19, 1947, revised first paragraph to require mailing not less than 21 nor more than 28 days prior to effective agreement date instead of within five days after first publication of notice, and deleted provision for mailing where address unknown. Stats. 1953, p. 2106, in effect September 9, 1953, added second paragraph. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "45" for "21" and "60" for "28", added "and to parties . . . Section 4675"; after "property" and substituted "their" for "his" before "last" in the first paragraph; added the second sentence to the second paragraph; and added the second sentence to the third paragraph. Stats. 1985, Ch. 316, effective January 1, 1986, deleted "tax-deeded" after "assessee of the" in second paragraph.

Note.—See note following Section 2194.

3800. Cost. The cost of giving the notice of agreement shall be paid by the taxing agency or nonprofit organization by which the property is to be or may be purchased.

History.—Stats. 1977, Ch. 1120, in effect January 1, 1978, added "or nonprofit organization".

3801. Affidavit. An affidavit showing that the notice of agreement has been given as prescribed shall be filed in the office of the county tax collector.

3802. Agreement effective. The agreement shall become effective no sooner than 5:01 p.m. on the 21st day after the first publication of the notice of agreement.

History.—Stats. 1945, p. 2195, in effect September 15, 1945, substituted "or" for "and," and added "whichever is later." Stats. 1978, Ch. 430, in effect January 1, 1979, deleted the words "does not become effective until 21 days" and added "shall become effective at 5:01 p.m. on the 21st day". Stats. 1985, Ch. 316, effective January 1, 1986, substituted "no sooner than" for "or" after "effective", deleted "or the mailing" after "publication", deleted "whichever is greater" after "agreement".

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3803. Redemption. If not previously terminated, all rights to redeem the property shall terminate on the date and at the time the agreement becomes effective. If all or any portion of the property is redeemed before the agreement becomes effective, the agreement is null as to the property redeemed.

History.—Stats. 1941, p. 1441, in effect May 19, 1941, amended section to permit redemption prior to deed instead of prior to compliance with terms of purchase. Stats. 1947, p. 1631, in effect September 19, 1947, added references to installment plan redemption, and "whichever is later." Stats. 1951, p. 1646, in effect September 22, 1951, deleted "or prior to the execution of a deed by the tax collector," following "whichever is later." Stats. 1957, p. 2180, in effect September 11, 1957, deleted "or an installment plan of redemption is initiated" preceding "within" and "or under the installment plan of redemption" at end of section. Stats. 1978, Ch. 430, in effect January 1, 1979, added the first sentence and deleted that portion of the second sentence which read "within 21 days after the first publication and the mailing of the notice of agreement whichever is later," with the following "before the agreement becomes effective,".

3804. Deed to purchaser. (a) If any portion of the property is not so redeemed, the tax collector shall, without charge, execute to the purchaser a deed of the property as to which either:

(1) The agreement provides that no payment is to be made by the purchaser, or

(2) There has been paid the purchase price in compliance with the terms of the agreement.

(b) The tax collector shall promptly deliver the deed described in subdivision (a) to the county recorder for recordation and shall send a conformed copy of that deed to the Controller. The recorder shall record the deed and prepare necessary conformed copies without charge.

History.—Stats. 1941, p. 1441, in effect May 19, 1941, substituted subdivisions (a) and (b) for provision requiring merely "compliance with terms of the agreement." Stats. 1947, p. 1631, in effect September 19, 1947, amended first paragraph by adding reference to installment plan redemption and substituting "deed of the property" for "deed of the unredeemed property" and revised former subdivision (a) which referred to an agreement providing for a tax collector's deed to all or any portion of property not redeemed within 21 days after first publication and mailing of notice of the agreement even though no payment is made by the purchaser. Stats. 1957, p. 2180, in effect September 11, 1957, deleted "or an installment plan of redemption initiated" following "redeemed." Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981, added the second paragraph. Stats. 1992, Ch. 523, in effect January 1, 1993, added "(a)" before the first paragraph; substituted "(1)" for "(a)" at the beginning of former subdivision (a); substituted "(2)" for"(b)" at the beginning of former subdivision (b); added "(b)" at the beginning of the former second paragraph, substituted "promptly . . . of that" after "shall", and added "The recorder . . . charge." as the second sentence of subdivision (b).

3804.2. Corrected deed. If a deed to the purchaser contains a clerical error or misstatement of fact, a corrected deed shall 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. The tax collector shall send a conformed copy of the new deed to the Controller.

History.—Added by Stats. 1979, Ch. 242, in effect July 10, 1979. Stats. 1992, Ch. 523, in effect January 1, 1993, substituted "shall" for "may" after "deed" in the first sentence; added "The . . . Controller," as the third sentence.

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3805. Contents of deed. In addition to the usual provisions of a deed conveying real property, the deed shall specify:

(a) That the real property was subject to a power of sale pursuant to Section 3691 for nonpayment of taxes which had been legally levied and were a lien on the property.

(b) The name of the purchaser.

(c) Any condition deemed necessary to effect compliance with the agreement, including, but not limited to, a condition that the real property be used by the taxing agency or nonprofit organization for the public use specified in the agreement.

History.—Stats. 1943, p. 1938, in effect August 4, 1943, revised subsection (b). Stats. 1945, p. 2195, in effect September 15, 1945, eliminated requirement that the deed specify that the right of redemption has been terminated. Stats. 1975,Ch. 1053, p. 2493, in effect January 1, 1976, added the subdivision letters; relettered former subsections (a) and (b) as subsections (1) and (2), respectively; and added subdivision (b). Stats. 1976, Ch. 1079, p. 4885, in effect January 1, 1977, substituted "had" for "has" in subdivision (a)(1). Stats. 1977, Ch. 1120, in effect January 1, 1978, added "or nonprofit organization" in subdivision (b). Stats. 1979, Ch. 1188, in effect September 30, 1979, deleted the subdivision letters and numbers, added the subsection letters, and substituted "Any" for "The deed may further specify any" in subsection (c). Stats. 1985, Ch. 316, effective January 1, 1986, substituted "subject to a power . . . Section 3691" for "duly sold and conveyed to the state" after "was" in subdivision (a).

3806. Effect of deed. Except as against actual fraud, the deed is conclusive evidence of compliance with this article and otherwise has the same effect as evidence and as a conveyance as a deed to a private purchaser after sale of tax-deeded property under Chapter 7 (commencing with Section 3691) of this part. When the property is sold under an agreement providing for the resale of the property by the purchasing agent the deed given upon resale shall have the same effect.

History.—Stats. 1945, p. 1424, in effect September 15, 1945, added the second sentence. Stats. 1978, Ch. 430, in effect January 1, 1979, added the words "under Chapter 7 (commencing with Section 3691) of this part." to the first sentence and deleted the words "and a pro rata division of the proceeds" following the word "property" in the second sentence and replaced it with the following language "by the purchasing agent".

3807. Terminating redemption right. [Repealed by Stats. 1978, Ch. 430, in effect January 1, 1979.]

Application to property in distressed assessment districts.—When property is sold by the state to a city pursuant to Division 1, Part 6, Chapter 8 of the Revenue and Taxation Code, this section terminates the right to redemption even though the property is in a distressed assessment district. Federated Income Properties, Inc. v. State of California, 82 Cal.App.2d 893.

3807.3. Purchaser's report to tax collector upon resale. [Repealed by Stats. 2000, Ch. 606, in effect January 1, 2001.]

History.—Added by Stats. 1943, p. 1938, in effect August 4, 1943. Stats. 1945, p. 1424, in effect September 15, 1945, added requirement for transmission of proceeds and added to subsection (c) the reference to deductible expenses. Stats. 1978, Ch. 430, in effect January 1, 1979, added "under this chapter" after "agreement", substituted "authorized by Section 3793.5" for "for the pro rate division of the proceeds of the sale of the property" after "provisions", added "following the date of resale" after "days", and added "received from the resale" after "proceeds" in the first paragraph.

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3807.5. Reconveyance by taxing agency. [Repealed by Stats. 2000, Ch. 606, in effect January 1, 2001.]

History.—Added by Stats. 1941, p. 1441, in effect May 19, 1941, Stats. 1945, p. 1425, in effect September 15, 1945, added last clause to first paragraph relating to privilege of redemption. Stats. 1949, p. 473, in effect October 1, 1949, amended last clause of first paragraph relating to restoration of privilege of redemption. Stats. 1977, Ch. 1120, in effect January 1, 1977, added "or for its rehabilitation following sale to a nonprofit organization," and "or nonprofit organization" in the first sentence of the first paragraph. Stats. 1978, Ch. 430, in effect January 1, 1979, substituted "and the property . . . nonprofit agency" for "for the pro rata division of the proceeds of a sale of the property or for its rehabilitation following sale to a nonprofit organization, and the property is not sold by the taxing agency or rehabilitated by the nonprofit organization purchasing the property within two years after the execution of the deed," in the first sentence of the first paragraph. Stats. 1979, Ch. 1188, in effect September 30, 1979, operative January 1, 1980, substituted "If a taxing agency or nonprofit organization purchasing the property, pursuant to Section 3791.4 or Section 3793.5, does not meet the conditions imposed by Section 3791.4 or Section 3793.5" for "If the agreement contained provisions and the property is not resold by the taxing agency or rehabilitated by the nonprofit organization purchasing the property", and substituted "organization" for "agency" in the first sentence of the first paragraph. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "assessee" for "state" each place where it occurs in the first sentence, and substituted "tax-defaulted" for "tax-deeded" and deleted "by the state" after the second "property" in the third sentence of the first paragraph; and substituted "the notice to the Controller of power to sell" for "deeds to the state for taxes" in each place where it occurs in the second sentence of the second paragraph. Stats. 1985, Ch. 316, effective January 1, 1986, added "tax" after "recordation of the", added "a recision of the tax" after "execute."; deleted "Section" before "3793.5" twice, substituted "that" for "such" after "extension of" substituted "in the same manner . . . of Section 3731" for "to the assessee reconveying to the assessee all the right, title and interest of the assessee in the property which such taxing agency or nonprofit organization obtained by the deed of the tax collector under the provisions of this chapter."; deleted the second sentence of first paragraph; deleted second paragraph.

Note.—See note following Section 2194.

3808. Payment; distribution. [Repealed by Stats. 1978, Ch. 430, in effect January 1, 1979.]

3808. Payment; distribution. Any payment required by an agreement under this chapter shall be made to the county tax collector and, except as provided for in Section 3791.5, shall be deposited, like tax collections, in the delinquent tax sale trust fund and shall be distributed under Chapter 1.3 (commencing with Section 4671) of Part 8.

History.—Added by Stats. 1978, Ch. 430, in effect January 1, 1979. Stats. 1983, Ch. 1281, in effect September 30, 1983, substituted "4671" for "4670" after "Section", and deleted "of this division" after "Part 8".

3809. Contesting validity; statute of limitations. A proceeding based on alleged invalidity or irregularity of any agreement or deed executed under this article can only be commenced within one year after the execution of the instrument.

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.

History.—Stats. 1988, Ch. 833, in effect January 1, 1989, added second paragraph.

Application.—This section applies to action by the original tax-delinquent owner in possession. However, a quiet title action against a city which purchased 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.

The state's deed cuts off the former owner's right of redemption. It cannot be set aside after one year except for actual fraud. Tender of past taxes is a condition to any such action. Where the former owner's estate is subject to administration, the state is not required to obtain an order from the probate court prior to executing the deed because the right of redemption is a mere privilege, not an asset of the estate. Glunt v. San Francisco, 274 Cal.App.2d 269.

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3810. Defense; statute of limitations. A defense or cross-complaint based on the alleged invalidity or irregularity of any agreement or deed executed under this article can only be maintained in a proceeding commenced within a year after the execution of the instrument.

History.—Stats. 1971, p. 393, in effect March 4, 1972, deleted ", counter-claim,".

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

(a) The name of the purchaser.

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

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

(d) The description of the property conveyed.

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

3813. Tax collector's notations. The tax collector shall note the fact and date of a sale under this chapter on the margin of each delinquent and current roll on which the property appears, opposite the property sold. Any charges against the collector having custody of the delinquent and current rolls shall be reduced accordingly.

History.—Added by Stats. 1943, p. 1939, in effect August 4, 1943. Stats. 1974, Ch. 1101, p. 2344, in effect January 1, 1975, substituted "tax collector" for "redemption officer" in the first sentence, and substituted "collector" for "officer" in the second sentence.

3814. Disposition of purchase price. [Repealed by Stats. 1978, Ch. 430, in effect January 1, 1979.]

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Article 3. Sales Between Taxing Agencies

3841. Sales authorized. If any property, whether subject to a power of sale pursuant to Section 3691 or not, is deeded for taxes to two or more taxing agencies, any one or more of them may sell and convey its or their interest in all or any portion of the property to any one or more of them for any agreed price and terms. Any one of them may, by itself or with another taxing agency, make the purchase.

History.—Enacted by Stats. 1939, Ch. 154, effective January 1, 1940. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "subject to a . . . 3691" for "deeded to the State" after "whether" in the first sentence.