PART 6. TAX SALES [3351. - 3972.]
Part 6 enacted by Stats. 1939, Ch. 154.
§§ 3351–3972 · 153 sections
CHAPTER 1. Publication of Delinquent List and Notice of Sale §§ 3351–3385 · 20 sections
ARTICLE 1. Generally §§ 3351–3353 · 3 sections
- § 3351 (a) Annually, on or before June 8, the tax collector shall publish a notice of impending default for failure to pay taxes on real property, except…
- § 3352 The notice shall be in the form of an affidavit and shall show: (a) That unless paid, the amount due shall be in default. (b) The time at which the default…
- § 3353 Publication shall be made pursuant to Section 6063 of the Government Code in the county. If no newspaper of general circulation is published in the county, the…
ARTICLE 1.5. Deeds to the State §§ 3361–3366 · 6 sections
- § 3361 Annually, on or before June 8th, the tax collector shall publish a notice of power and intent to sell all property that will be tax defaulted for one of the…
- § 3362 The published notice shall show: (a) The date of the notice. (b) (1) That on July 1, five years or more will have elapsed since the property became tax…
- § 3363 Except as provided in Article 1.8 (commencing with Section 3381) of this chapter, the publication shall be made pursuant to Section 6063 of the Government Code…
- § 3364 Immediately after the publication is completed, the tax collector shall file with the county recorder a copy of the publication and an attached affidavit. This…
- § 3365 (a) After the first publication of the notice and not less than 21 days nor more than 35 days before July 1, the tax collector shall send by registered mail to…
- § 3366 The mailed notice shall show the same information required for the published notice in Section 3362. A copy of the published notice may be mailed in lieu of a…
ARTICLE 1.7. Published Delinquent List §§ 3371–3376 · 6 sections
- § 3371 (a) Annually, on or before September 8, the tax collector shall publish the affidavit that the real property on which the taxes, assessments, penalties, and…
- § 3372 The notice shall show: (a) The affidavit of tax default. (b) The fact that the real property may be redeemed by the payment of the amount of defaulted taxes…
- § 3373 Except as provided in Article 1.8 (commencing with Section 3381), the publication shall be made pursuant to Section 6063 of the Government Code in the county.…
- § 3374 Immediately after the publication is completed, the tax collector shall file with the county recorder a copy of the publication and an attached affidavit. This…
- § 3375 The county tax collector or assessor, whichever is applicable, shall notify the Controller within 60 days, in the manner as the Controller shall direct, of all…
- § 3376 (a) Upon request of the tax collector, the Controller shall provide to the tax collector information that is required for the preparation and enforcement of…
ARTICLE 1.8. Alternative Method of Publication §§ 3381–3385 · 5 sections
- § 3381 (a) In each county where the tax collector or, if the county is a chartered county, the board of supervisors determines that the public interest, convenience…
- § 3382 Annually, the board of supervisors shall let the contracts for publication of the published delinquent list, or the published notice of power and intent to…
- § 3383 The contracts for the publications shall include the publication of the proper portion of the published list and all other items relating to that portion of…
- § 3384 The board of supervisors may provide by order for mailing to each assessee on the published delinquent list a copy of the items delinquent assessed to him and,…
- § 3385 In ordering mailing of a copy of items delinquent, the board of supervisors may do either of the following: (a) Authorize the tax collector to perform the…
CHAPTER 2. Sale by Operation of Law §§ 3436–3444 · 9 sections
ARTICLE 1. General Provisions §§ 3436–3444 · 9 sections
- § 3436 At 12:01 a.m. on July 1, the taxes, assessments, penalties, and costs on real property except tax-defaulted property and possessory interests, which have not…
- § 3437 The amount due on any property may be paid until the close of business on June 30 if it was separately valued on the secured roll. If June 30 falls on a…
- § 3438 If the tax collector discovers before the declaration that because of any error the tax on a parcel of real property should not be declared in default, he or…
- § 3439 In appropriate columns on the delinquent roll, or the secured roll if the delinquent roll has been dispensed with, opposite each parcel separately valued the…
- § 3441 Every person who does any act tending permanently to impair the value of tax-defaulted property is guilty of a misdemeanor and is liable for any damages…
- § 3442 Within 30 days after the declaration of default, the tax collector shall furnish the auditor with a list of all tax-defaulted property. The auditor shall enter…
- § 3443 The tax collector shall transmit the list of property to the assessor who shall enter on his or her records the fact and date of the declaration of default.
- § 3443.5 In lieu of the procedure specified in Section 3443, where a machine-prepared roll is used, the fact and date of the declaration of default may be entered upon…
- § 3444 If the original declaration of default by operation of law is ever canceled or held void, the property shall be treated for all purposes as if in default in…
CHAPTER 2.2. Medium of Payment §§ 3451–3456 · 4 sections
- § 3451 The tax collector may, in his or her discretion, accept any method of payment authorized by Section 2502, 2503.2, or 2504 in payment for tax-defaulted property…
- § 3452 The acceptance of negotiable paper constitutes payment for tax-defaulted property and tax-defaulted property sold at public auction as of the date of…
- § 3455 If any negotiable paper is not paid on due presentation for any reason, any record of payment made on any official record because of its acceptance shall be…
- § 3456 (a) If any part of a bid that was accepted by the tax collector is not paid when due, the county shall have a claim against the bidder for the actual cost of…
CHAPTER 7. Sale to Private Parties After Deed to State §§ 3691–3731.1 · 60 sections
- § 3691 (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…
- § 3691.1 (a) 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…
- § 3691.2 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…
- § 3691.3 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…
- § 3691.4 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…
- § 3691.5 The tax collector shall file the notice in his or her office and keep a record to show the subsequent disposition of the property.
- § 3691.6 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…
- § 3692 (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…
- § 3692.1 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…
- § 3692.2 A public auction conducted by electronic media, including the Internet, to sell property under this chapter shall have at least the following operational…
- § 3692.3 (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…
- § 3692.4 (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…
- § 3693 (a) With the exception of the sealed bid sale procedures authorized under Section 3692 and of the procedures authorized in subdivisions (b) and (c), all sales…
- § 3693.1 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…
- § 3694 A sale under this chapter shall take place only if approved by the board of supervisors.
- § 3695 (a) If the governing body of any taxing agency does not, before the date of the first publication of notice of intended sale pursuant to Sections 3702 and…
- § 3695.3 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…
- § 3695.4 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…
- § 3695.5 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…
- § 3698 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…
- § 3698.5 (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…
- § 3698.7 (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…
- § 3698.8 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…
- § 3699 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…
- § 3700 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…
- § 3700.5 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…
- § 3701 (a) 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…
- § 3702 (a) 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…
- § 3703 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…
- § 3704 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…
- § 3704.5 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…
- § 3704.7 (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…
- § 3705 Any city or the State or any taxing agency or revenue district may bid on property.
- § 3706 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…
- § 3706.1 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…
- § 3707 (a) (1) The right of redemption terminates at the close of business on the last business day prior to the commencement date of the tax sale. (2) The…
- § 3708 On receiving the full purchase price at any sale under this chapter, the tax collector shall, without charge, execute a deed to the purchaser.
- § 3708.1 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…
- § 3708.5 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…
- § 3709 The county clerk shall take acknowledgment of the deed without charge.
- § 3710 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…
- § 3711 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…
- § 3712 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…
- § 3713 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,…
- § 3716 Within 30 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.…
- § 3718 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…
- § 3719 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…
- § 3720 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…
- § 3721 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…
- § 3722 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…
- § 3723 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…
- § 3724 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…
- § 3725 (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…
- § 3726 A defense based on the alleged invalidity or irregularity of any proceeding instituted under this chapter can be maintained only in a proceeding commenced…
- § 3727 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…
- § 3728 Before holding any tax deed heretofore or hereafter given under this chapter or Chapter 8 (commencing with Section 3771), former Chapter 3 (commencing with…
- § 3728.1 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…
- § 3729 (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…
- § 3731 (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…
- § 3731.1 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…
CHAPTER 8. Deed to State, County or Public Agencies §§ 3771–3841 · 37 sections
ARTICLE 1. General Provisions §§ 3771–3776 · 7 sections
- § 3771 As used in this chapter, “taxes” includes assessments.
- § 3772 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…
- § 3772.5 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…
- § 3773 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…
- § 3774 The State has all the rights under this chapter of a taxing agency to which property has been deeded for taxes.
- § 3775 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…
- § 3776 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…
ARTICLE 2. Purchase from the State §§ 3791–3813 · 29 sections
- § 3791 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,…
- § 3791.3 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…
- § 3791.4 (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…
- § 3791.5 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…
- § 3792 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…
- § 3793 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…
- § 3793.1 (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…
- § 3794 No option to purchase property under this article shall be given for longer than three years.
- § 3794.3 (a) A sale under this chapter shall take place only if approved by the board of supervisors. (b) The board of supervisors shall not approve a sale under this…
- § 3795 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…
- § 3795.5 In the case of an agreement involving a nonprofit organization, the board of supervisors may establish conditions of sale, including reporting, to assure the…
- § 3796 By written authorization, the Controller shall then direct the county tax collector to cause notice of the agreement to be given.
- § 3797 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…
- § 3798 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,…
- § 3798.1 If in the judgment of the board of supervisors any property to be sold under this chapter would bring at auction less than the cost of publication in a…
- § 3799 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…
- § 3800 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.
- § 3801 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 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.
- § 3803 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…
- § 3804 (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…
- § 3804.2 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…
- § 3805 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…
- § 3806 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…
- § 3808 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…
- § 3809 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…
- § 3810 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…
- § 3811 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…
- § 3813 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,…
ARTICLE 3. Sales Between Taxing Agencies § 3841 · 1 section
- § 3841 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…
CHAPTER 10. Rights of Purchaser of Tax-Deeded Property, or Any Other Person Claiming Through Him, to Bring Action to Determine Adverse Claims to or Clouds Upon Tax-Deeded Property Purchased From the State §§ 3950–3972 · 23 sections
- § 3950 Whenever tax-defaulted property has been purchased at tax sale, including purchases made under Chapter 8 (commencing with Section 3771), and all subsequent…
- § 3951 The complaint shall include as defendants to the action, all persons who are known to plaintiff or who appear of record to have some interest in or claim or…
- § 3952 The complaint may further include as defendants persons unknown to plaintiff who claim any right, interest, lien, or claim on the land or cloud upon the title…
- § 3953 All unknown defendants, except unknown defendants owning a special assessment, shall be described in the complaint, as follows: “Also all other persons…
- § 3954 Unknown defendants owning or claiming an interest in a special assessment shall be described in the complaint, as follows: “The owner or any person claiming an…
- § 3955 Whenever unknown defendants owning or claiming an interest in special assessments are made parties defendant, the following persons shall also be made parties…
- § 3956 Within 10 days after the filing of the complaint, plaintiff shall file or cause to be filed in the office of the county recorder of the county where the…
- § 3957 Any summons that is issued shall contain the matters required by Section 412.20 of the Code of Civil Procedure, and in addition, a description of the property…
- § 3958 Within 30 days after the issuance of the summons, the plaintiff shall post, or cause to be posted, a copy thereof in a conspicuous place on the property.
- § 3959 All known defendants shall be served in the manner provided by law for the service of a summons in a civil action.
- § 3960 All unknown defendants shall be served by publication as provided for in Section 415.50 of the Code of Civil Procedure, but it must appear by affidavit that…
- § 3961 All unknown defendants served by publication shall have the same rights as are provided by law for other defendants upon whom personal service or service by…
- § 3962 No decree quieting title or establishing the rights of any of the defendants as to the property shall be granted on default of the defendant, unless the court…
- § 3963 On the trial of the action, the court shall determine the rights of all the parties thereto.
- § 3964 If the court determines that any of the defendants have any right, title, interest, lien or estate in or to the parcel of property involved, the court shall…
- § 3965 If the court orders a sale of the property or a partition thereof, the same shall be made in accordance with the provisions of Title 10.5 (commencing with…
- § 3966 If the right, title, interest, lien or estate of a known or unknown defendant established by the decree of the court, is based upon a special assessment or…
- § 3967 If the court determines that none of the defendants have any right, title, interest, lien or estate in the property, the court shall render its final decree…
- § 3968 The decree, after it has become final, is conclusive against all the persons named in the complaint who have been served and all unknown persons and the heirs…
- § 3969 After the judgment has become final, a certified copy thereof shall be delivered to the treasurer. Upon receipt of the copy, he shall cause to be canceled the…
- § 3970 The remedy provided in this chapter shall be construed as cumulative and not exclusive of any other remedy, form or right of action or proceeding now allowed…
- § 3971 “Treasurer,” as used in this chapter, means any person who is the custodian of the funds collected on special assessments and/or has the duty to cancel the…
- § 3972 “Special assessment,” as used in this chapter, means any assessment levied pursuant to any of the improvement acts of the State of California, whether or not…