{"code":"RTC","codeName":"Revenue and Taxation Code","section":"3772.5","citation":"Rev. & Tax. Code, § 3772.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 6. TAX SALES [3351. - 3972.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-6"},{"name":"CHAPTER 8. Deed to State, County or Public Agencies [3771. - 3841.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-6/chapter-8"},{"name":"ARTICLE 1. General Provisions [3771. - 3776.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-6/chapter-8/article-1"}],"history":"Amended by Stats. 1999, Ch. 83, Sec. 173. Effective January 1, 2000.","effective":"2000-01-01","html":"

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.

","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-3772-5","source":"California Legislative Information bulk export (pubinfo)"}