California Code
DIVISION 1 - PROPERTY TAXATION
PART 6 - TAX SALES

CHAPTER 1 - Publication of Delinquent List and Notice of Sale

ARTICLE 1 - Generally

Section 3351. - 3351. (a) Annually, on or before June 8, the tax...

Section 3352. - 3352. The notice shall be in the form of an...

Section 3353. - 3353. Publication shall be made pursuant to Section 6063 of...

ARTICLE 1.5 - Deeds to the State

Section 3361. - 3361. Annually, on or before June 8th, the tax collector...

Section 3362. - 3362. The published notice shall show: (a) The date of...

Section 3363. - 3363. Except as provided in Article 1.8 (commencing with Section...

Section 3364. - 3364. Immediately after the publication is completed, the tax collector...

Section 3365. - 3365. (a) After the first publication of the notice and...

Section 3366. - 3366. The mailed notice shall show the same information required...

ARTICLE 1.7 - Published Delinquent List

Section 3371. - 3371. (a) Annually, on or before September 8, the tax...

Section 3372. - 3372. The notice shall show: (a) The affidavit of tax...

Section 3373. - 3373. Except as provided in Article 1.8 (commencing with Section...

Section 3374. - 3374. Immediately after the publication is completed, the tax collector...

Section 3375. - 3375. The county tax collector or assessor, whichever is applicable,...

Section 3376. - 3376. (a) Upon request of the tax collector, the Controller...

ARTICLE 1.8 - Alternative Method of Publication

Section 3381. - 3381. (a) In each county where the tax collector or,...

Section 3382. - 3382. Annually, the board of supervisors shall let the contracts...

Section 3383. - 3383. The contracts for the publications shall include the publication...

Section 3384. - 3384. The board of supervisors may provide by order for...

Section 3385. - 3385. In ordering mailing of a copy of items delinquent,...

CHAPTER 2 - Sale by Operation of Law

ARTICLE 1 - General Provisions

Section 3436. - 3436. At 12:01 a.m. on July 1, the taxes, assessments,...

Section 3437. - 3437. The amount due on any property may be paid...

Section 3438. - 3438. If the tax collector discovers before the declaration that...

Section 3439. - 3439. In appropriate columns on the delinquent roll, or the...

Section 3441. - 3441. Every person who does any act tending permanently to...

Section 3442. - 3442. Within 30 days after the declaration of default, the...

Section 3443. - 3443. The tax collector shall transmit the list of property...

Section 3443.5. - 3443.5. In lieu of the procedure specified in Section 3443,...

Section 3444. - 3444. If the original declaration of default by operation of...

CHAPTER 2.2 - Medium of Payment

Section 3451. - 3451. The tax collector may, in his or her discretion,...

Section 3452. - 3452. The acceptance of negotiable paper constitutes payment for tax-defaulted...

Section 3455. - 3455. If any negotiable paper is not paid on due...

Section 3456. - 3456. (a) If any part of a bid that was...

CHAPTER 7 - Sale to Private Parties After Deed to State

Section 3691. - 3691. (a) (1) (A) Five years or more, or three...

Section 3691.1. - 3691.1. (a) The tax collector shall execute a notice whenever...

Section 3691.2. - 3691.2. The notice shall specify: (a) A statement that five...

Section 3691.3. - 3691.3. By June 15 of the year property is to...

Section 3691.4. - 3691.4. The notice shall be recorded with the county recorder....

Section 3691.5. - 3691.5. The tax collector shall file the notice in his...

Section 3691.6. - 3691.6. Upon request of the Controller, the tax collector shall...

Section 3692. - 3692. (a) The tax collector shall attempt to sell tax-defaulted...

Section 3692.1. - 3692.1. Notwithstanding any other provision of law, for purposes of...

Section 3692.2. - 3692.2. A public auction conducted by electronic media, including the...

Section 3692.3. - 3692.3. (a) All property sold under this chapter is offered...

Section 3692.4. - 3692.4. (a) Notwithstanding any other provision of law, any county,...

Section 3693. - 3693. (a) With the exception of the sealed bid sale...

Section 3693. - 3693. (a) With the exception of the sealed bid sale...

Section 3693.1. - 3693.1. Notwithstanding Section 3693, the tax collector may make the...

Section 3694. - 3694. A sale under this chapter shall take place only...

Section 3695. - 3695. If the governing body of any taxing agency does...

Section 3695.3. - 3695.3. As used in Section 3695, “assessments” does not include...

Section 3695.4. - 3695.4. In addition to the provisions in Section 3695 relative...

Section 3695.5. - 3695.5. In addition to the provisions of Sections 3695 and...

Section 3698. - 3698. To make any sale under this chapter, the tax...

Section 3698.5. - 3698.5. (a) Except as provided in Section 3698.7, the minimum...

Section 3698.7. - 3698.7. (a) With respect to property for which a property...

Section 3698.8. - 3698.8. The tax collector, upon the recommendation of county counsel,...

Section 3699. - 3699. On receipt of the notice described in Section 3698,...

Section 3700. - 3700. Upon providing notice to the board of supervisors as...

Section 3700.5. - 3700.5. Not less than 45 days nor more than 120...

Section 3701. - 3701. (a) Not less than 45 days nor more than...

Section 3702. - 3702. (a) The tax collector shall publish the notice of...

Section 3703. - 3703. If in the judgment of the board of supervisors...

Section 3704. - 3704. The notice of intended sale shall include all of...

Section 3704.5. - 3704.5. In addition to the published notice required by Section...

Section 3704.7. - 3704.7. (a) In the case of a property that is...

Section 3705. - 3705. Any city or the State or any taxing agency...

Section 3706. - 3706. If the property is not redeemed before the close...

Section 3706.1. - 3706.1. The tax collector may postpone the tax sale or...

Section 3707. - 3707. (a) (1) The right of redemption terminates at the...

Section 3708. - 3708. On receiving the full purchase price at any sale...

Section 3708.1. - 3708.1. Upon execution the tax collector shall immediately record the...

Section 3708.5. - 3708.5. If a deed to the purchaser contains a clerical...

Section 3709. - 3709. The county clerk shall take acknowledgment of the deed...

Section 3710. - 3710. In addition to the usual provisions of a deed...

Section 3711. - 3711. Except as against actual fraud, the deed duly acknowledged...

Section 3712. - 3712. The deed conveys title to the purchaser free of...

Section 3713. - 3713. It is hereby declared to be the policy of...

Section 3716. - 3716. Within 30 days after the sale, the tax collector...

Section 3718. - 3718. The tax collector shall deposit the money received from...

Section 3719. - 3719. The amount of the cost of advertising the sale,...

Section 3720. - 3720. On receipt of the duplicate report of sale, the...

Section 3721. - 3721. On receipt of the notice for claims, the governing...

Section 3722. - 3722. As soon as practicable after the expiration of the...

Section 3723. - 3723. If the board of supervisors dispute the correctness of...

Section 3724. - 3724. If the share claims are correct or if settlement...

Section 3725. - 3725. (a) A proceeding based on alleged invalidity or irregularity...

Section 3726. - 3726. A defense based on the alleged invalidity or irregularity...

Section 3727. - 3727. Whenever property has been purchased at tax sale, the...

Section 3728. - 3728. Before holding any tax deed heretofore or hereafter given...

Section 3728.1. - 3728.1. If the amount required to be paid in accordance...

Section 3729. - 3729. (a) When a court holds a tax deed given...

Section 3731. - 3731. (a) When a tax deed to a purchaser of...

Section 3731.1. - 3731.1. The board of supervisors of any county may, by...

CHAPTER 8 - Deed to State, County or Public Agencies

ARTICLE 1 - General Provisions

Section 3771. - 3771. As used in this chapter, “taxes” includes assessments. (Enacted...

Section 3772. - 3772. As used in this chapter, “taxing agency” includes a...

Section 3772.5. - 3772.5. For purposes of this chapter: (a) “Low-income persons” means...

Section 3773. - 3773. Whenever property becomes subject to a power of sale...

Section 3774. - 3774. The State has all the rights under this chapter...

Section 3775. - 3775. Whenever the county or the State is the purchaser...

Section 3776. - 3776. Notwithstanding anything to the contrary, no parcel for which...

ARTICLE 2 - Purchase from the State

Section 3791. - 3791. Whenever property tax defaulted for five years or more,...

Section 3791.3. - 3791.3. Whenever property has been tax defaulted for five years...

Section 3791.4. - 3791.4. (a) When residential or vacant property has been tax...

Section 3791.5. - 3791.5. Any agreement under this chapter may include a provision...

Section 3792. - 3792. If property tax defaulted for more than five years,...

Section 3793. - 3793. Any agreement under this article may: (a) Cover any...

Section 3793.1. - 3793.1. (a) The sales price of any property sold under...

Section 3794. - 3794. No option to purchase property under this article shall...

Section 3794.3. - 3794.3. A sale under this chapter shall take place only...

Section 3795. - 3795. The agreement shall be submitted to the Controller. If...

Section 3795.5. - 3795.5. In the case of an agreement involving a nonprofit...

Section 3796. - 3796. By written authorization, the Controller shall then direct the...

Section 3797. - 3797. The notice of agreement shall state: (a) A description...

Section 3798. - 3798. The notice of agreement shall be published once a...

Section 3798.1. - 3798.1. If in the judgment of the board of supervisors...

Section 3799. - 3799. The tax collector shall mail a copy of the...

Section 3800. - 3800. The cost of giving the notice of agreement shall...

Section 3801. - 3801. An affidavit showing that the notice of agreement has...

Section 3802. - 3802. The agreement shall become effective no sooner than 5:01...

Section 3803. - 3803. If not previously terminated, all rights to redeem the...

Section 3804. - 3804. (a) If any portion of the property is not...

Section 3804.2. - 3804.2. If a deed to the purchaser contains a clerical...

Section 3805. - 3805. In addition to the usual provisions of a deed...

Section 3806. - 3806. Except as against actual fraud, the deed is conclusive...

Section 3808. - 3808. Any payment required by an agreement under this chapter...

Section 3809. - 3809. A proceeding based on alleged invalidity or irregularity of...

Section 3810. - 3810. A defense or cross-complaint based on the alleged invalidity...

Section 3811. - 3811. On execution of the deed to the taxing agency...

Section 3813. - 3813. The tax collector shall note the fact and date...

ARTICLE 3 - Sales Between Taxing Agencies

Section 3841. - 3841. If any property, whether subject to a power 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

Section 3950. - 3950. Whenever tax-defaulted property has been purchased at tax sale,...

Section 3951. - 3951. The complaint shall include as defendants to the action,...

Section 3952. - 3952. The complaint may further include as defendants persons unknown...

Section 3953. - 3953. All unknown defendants, except unknown defendants owning a special...

Section 3954. - 3954. Unknown defendants owning or claiming an interest in a...

Section 3955. - 3955. Whenever unknown defendants owning or claiming an interest in...

Section 3956. - 3956. Within 10 days after the filing of the complaint,...

Section 3957. - 3957. Any summons that is issued shall contain the matters...

Section 3958. - 3958. Within 30 days after the issuance of the summons,...

Section 3959. - 3959. All known defendants shall be served in the manner...

Section 3960. - 3960. All unknown defendants shall be served by publication as...

Section 3961. - 3961. All unknown defendants served by publication shall have the...

Section 3962. - 3962. No decree quieting title or establishing the rights of...

Section 3963. - 3963. On the trial of the action, the court shall...

Section 3964. - 3964. If the court determines that any of the defendants...

Section 3965. - 3965. If the court orders a sale of the property...

Section 3966. - 3966. If the right, title, interest, lien or estate of...

Section 3967. - 3967. If the court determines that none of the defendants...

Section 3968. - 3968. The decree, after it has become final, is conclusive...

Section 3969. - 3969. After the judgment has become final, a certified copy...

Section 3970. - 3970. The remedy provided in this chapter shall be construed...

Section 3971. - 3971. “Treasurer,” as used in this chapter, means any person...

Section 3972. - 3972. “Special assessment,” as used in this chapter, means any...