{"code":"RTC","codeName":"Revenue and Taxation Code","section":"3791.4","citation":"Rev. & Tax. Code, § 3791.4","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 2. Purchase from the State [3791. - 3813.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-6/chapter-8/article-2"}],"history":"Amended by Stats. 2009, Ch. 17, Sec. 5.   (SB 823)   Effective January 1, 2010.","effective":"2010-01-01","html":"<p>(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:</p><p>(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.</p><p>(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.</p><p>(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.</p>","text":"(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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/purchase-from-the-state-3791-4","source":"California Legislative Information bulk export (pubinfo)"}