California

Revenue and Taxation Code - RTC

7,332 sections, each with the official text and a plain-English explanation of what it means for you.

• § 32475 — (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.
• § 32476 — (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of Calif
• § 325 — When a map has been adopted as an official map under Division 3 (commencing with Section 66499.
• § 32501 — All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the State under this part shall be paid to the board in the form of remittances payable to the State Board of E
• § 32502 — The money in the fund shall, upon order of the Controller, be drawn therefrom for refunds under this part or be transferred to the General Fund of the State.
• § 32551 — Any person who knowingly or wilfully files a false tax return with the board, and any person who refuses to permit the board or any of its representatives to make any inspection or examination for whi
• § 32552 — Any person who wilfully evades or attempts in any manner to evade or defeat the payment of the excise tax imposed by this part is guilty of a felony.
• § 32553 — Any person who diverts or conspires with others to divert for beverage use any alcohol or other distilled spirits or wine sold tax free for use in the trades, professions, or industries is guilty of a
• § 32554 — Every person convicted for a violation of any of the provisions of this part for which another penalty or punishment is not specifically provided for in this part is guilty of a misdemeanor and shall
• § 32555 — Every person convicted of a felony for a violation of any of the provisions of this part for which another punishment is not specifically provided for in this part shall be punished by a fine of not m
• § 32556 — Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense, or within two years after the violation is discove
• § 32557 — Any person who knowingly possesses, keeps, stores, or retains for the purpose of sale, or sells or offers to sell, any container or containers of alcoholic beverage with a tax value greater than five
• § 326 — Whenever a map, other than an official map, has been furnished by the owner, claimant, or user of land, and it contains sufficient information clearly to identify the land, and it is properly identifi
• § 327 — Where any county or county officer possesses a complete, accurate map of any land in the county, or whenever such a complete, accurate map has been made in compliance with Sections 27556 to 27560, inc
• § 327.1 — The board of supervisors of any county may enact, by a majority vote of its membership, an ordinance, resolution, or board order that requires any party that records a digital subdivision map with the
• § 327.5 — Notwithstanding any other provision of law, the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation to divide any existing residential structure into a
• § 328 — Land may be described by metes and bounds, or other description sufficient to identify it, giving the locality and an estimate of the number of acres.
• § 33 — Human whole blood, plasma, blood products, and blood derivatives, or any human body parts held in a bank for medical purposes, shall be exempt from taxation for any purpose.
• § 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 tax-defaulted property and possessory interests, the
• § 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.
• § 3353 — Publication shall be made pursuant to Section 6063 of the Government Code in the county.
• § 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 following: (a) Five years or more on the da
• § 3362 — The published notice shall show: (a) The date of the notice.
• § 3363 — Except as provided in Article 1.
• § 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.
• § 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 the last assessee of the tax-defaulted p
• § 3366 — The mailed notice shall show the same information required for the published notice in Section 3362.
• § 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 costs had not been fully paid are in defaul
• § 3372 — The notice shall show: (a) The affidavit of tax default.
• § 3373 — Except as provided in Article 1.
• § 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.
• § 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 property subject to a “Notice of Lien fo
• § 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 the sale of property under Part 6 (commenci
• § 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 and necessity require the local publicatio
• § 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 sell, and shall determine the rate to be pai
• § 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 the published list required by law to be pu
• § 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, if so ordered, the copy shall be mailed
• § 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 mailing.
• § 34 — Whenever an amount of money paid by a person to the state or any of its agencies includes a sum which can be identified as in fact intended as payment of a locally administered tax which should have b
• § 34010 — (a) This part shall be known, and may be cited, as the “Cannabis Tax Law.
• § 34011 — (a) (1) Effective on and after January 1, 2018, and before January 1, 2023, a cannabis excise tax shall be imposed upon purchasers of cannabis or cannabis products sold in this state at the rate of 15
• § 34011.01 — (a) Any amount owed by a cannabis retailer to a distributor in connection with the collection of cannabis excise tax owed prior to January 1, 2023, shall be paid by the retailer to the distributor on
• § 34011.1 — (a) (1) Until December 31, 2025, a licensed cannabis retailer that has received approval from the Department of Cannabis Control for a fee waiver under Section 26249 of the Business and Professions Co
• § 34011.2 — (a) (1) Effective on and after January 1, 2023, a cannabis excise tax shall be imposed upon purchasers of cannabis or cannabis products sold in this state at 15 percent of the gross receipts of any re
• § 34012 — (a) Effective January 1, 2018, there is hereby imposed a cultivation tax on all harvested cannabis that enters the commercial market upon all cultivators.
• § 34012.1 — (a) Notwithstanding Section 34012, on and after the operative date of the act adding this section, the cultivation tax shall not be imposed on medicinal cannabis designated for donation by a cultivato
• § 34012.2 — (a) On and after January 1, 2022, there is exempt from the cultivation tax imposed pursuant to Section 34012 the cultivation of all harvested cannabis that will be, or has been, designated a trade sam
• § 34012.3 — (a) The cannabis excise tax required to be collected by a cannabis retailer, and any amount not returned to the purchaser that is not tax but was collected from the purchaser under the representation
• § 34012.5 — (a) The cultivation tax and cannabis excise tax imposed pursuant to Section 34011 required to be collected by the distributor, or required to be collected by the manufacturer pursuant to paragraph (2)
• § 34013 — (a) The department shall administer and collect the taxes imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)).
• § 34013.1 — Notwithstanding Sections 7056 and 55381: (a) The department may disclose the name, business name, business city location, account number, and account status of a person registered with the department
• § 34014 — (a) (1) Until January 1, 2023, all distributors must obtain a separate permit from the department pursuant to regulations adopted by the department.
• § 34014.1 — (a) Whenever any person fails to comply with any provision of this part relating to the cannabis excise tax or any rule or regulation of the department relating to the cannabis excise tax prescribed a
• § 34015 — (a) Unless otherwise prescribed by the department, the cannabis excise tax imposed by Section 34011.
• § 34015.1 — (a) (1) Any unlicensed person who is required to be licensed pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code and who possesses, keeps, stores, or retains f
• § 34015.2 — (a) Upon the termination, dissolution, or abandonment of the business of a corporation, partnership, limited partnership, limited liability partnership, or limited liability company, any officer, memb
• § 34015.3 — (a) (1) On or after January 1, 2028, any person who possesses, keeps, stores, or retains for the purpose of sale in this state, or sells or offers to sell in this state, any product presumed to be can
• § 34016 — (a) Any peace officer or department employee granted limited peace officer status pursuant to paragraph (6) of subdivision (a) of Section 830.
• § 34017 — The Legislative Analyst’s Office shall submit a report to the Legislature by January 1, 2020, with recommendations to the Legislature for adjustments to the tax rate to achieve the goals of undercutti
• § 34018 — (a) The California Cannabis Tax Fund is hereby created in the State Treasury.
• § 34019 — (a) (1) For each fiscal year, the Department of Finance shall estimate revenues to be received pursuant to Sections 34011, 34011.
• § 34019.01 — Notwithstanding subdivision (f) of Section 34019, for the 2021–22 fiscal year, the 2022–23 fiscal year, and the 2023–24 fiscal year, after disbursing funds pursuant to subdivisions (a), (b), (c), (d),
• § 34019.1 — (a) In the 2022–23 fiscal year, the sum of ten thousand dollars ($10,000) is hereby appropriated from the General Fund for the purposes of this section.
• § 34019.5 — Contracts entered into or amended by the State Department of Health Care Services to implement and administer the programs identified in paragraph (1) of subdivision (f) of Section 34019 shall be exem
• § 34020 — The Controller shall periodically audit the Tax Fund to ensure that those funds are used and accounted for in a manner consistent with this part and as otherwise required by law.
• § 34020.1 — (a) On or before March 1, 2025, the Department of Cannabis Control, in consultation with the Department of Finance and the California Department of Tax and Fee Administration, shall submit a report to
• § 34021 — The taxes imposed by this part shall be in addition to any other tax imposed by a city, county, or city and county.
• § 34021.5 — (a) (1) A county may impose a tax on the privilege of cultivating, manufacturing, producing, processing, preparing, storing, providing, donating, selling, or distributing cannabis or cannabis products
• § 3436 — At 12:01 a.
• § 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.
• § 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 she shall not declare it in default and th
• § 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 taxes on which have been declared in defau
• § 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 sustained by the county or public agency becaus
• § 3442 — Within 30 days after the declaration of default, the tax collector shall furnish the auditor with a list of all tax-defaulted property.
• § 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 the reproduced roll.
• § 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 the next subsequent year for which it would
• § 3451 — The tax collector may, in his or her discretion, accept any method of payment authorized by Section 2502, 2503.
• § 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 acceptance when, but not before, the negotiable pa
• § 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 canceled, and the bid upon which the negoti
• § 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 the sale.
• § 35 — Commencing with its January 1, 1985, population base and continuing until the date of certification of the 1990 Federal Census, the population to be used by the Controller and by all other state and c
• § 35001 — For the purposes of this part, the following terms, phrases, words, and their derivations shall have the following meanings unless otherwise indicated by the context: (a) “Local agency” shall mean a c
• § 35002 — A subscription television corporation shall have authority to engage in the subscription television business in this State and within all or part of any local agency, local agencies, or combinations t
• § 35003 — (a) Each subscription television corporation shall pay quarterly to the State one percent (1%) of the total gross receipts received in such quarter by such subscription television corporation.
• § 36 — Whenever any notice or other communication is required by this code to be mailed by registered mail, the mailing of such notice or other communication by certified mail shall be deemed to be sufficien
• § 36.5 — (a) Whenever this code requires the tax collector to publish a notice in a newspaper, the tax collector shall also provide notice on the tax collector’s regularly maintained Internet Web site.
• § 36001 — For purposes of this part: (a) The following terms shall have the same meaning as those terms are defined in Division 2 (commencing with Section 16100) of Title 1 of Part 6 of the Penal Code: “ammunit
• § 36005 — (a) There is hereby established in the State Treasury the Gun Violence Prevention and School Safety Fund to receive moneys pursuant to Section 36041.
• § 36006 — This part shall be known and may be cited as the “California Firearm Excise Tax Law.
• § 36011 — Commencing July 1, 2024, an excise tax is hereby imposed upon licensed firearms dealers, firearms manufacturers, and ammunition vendors, at the rate of 11 percent of the gross receipts from the retail
• § 36021 — (a) There are exempted from the tax imposed by this part, the gross receipts from the retail sale of any firearm, firearm precursor part, or ammunition to any active or retired peace officer or any la
• § 36031 — (a) The department shall administer and collect the taxes imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)).
• § 36032 — The taxes imposed by this part are due and payable to the department quarterly on or before the last day of the month next succeeding each quarterly period of three months.
• § 36033 — On or before the last day of the month following each quarterly period, a return for the preceding quarterly period shall be filed with the department using electronic media.
• § 36034 — (a) By no later than March 31, 2024, and thereafter, by no later than the last day of each calendar quarter, the Department of Justice (DOJ) shall provide a list, including the names and business loca
• § 36035 — Each licensed firearms dealer, firearms manufacturer, or ammunition vendor subject to the excise tax imposed pursuant to this part shall register for a certificate of registration with the department
• § 36036 — The department shall issue a certificate of registration to each eligible applicant that has properly registered pursuant to Section 36035.
• § 36037 — If the holder of a certificate of registration fails to comply with any provision of this part or any rule or regulation of the department prescribed and adopted under this part, the department shall
• § 36038 — The department shall notify the Department of Justice in the case of any of the following occurrences: (a) If, after providing notice and the opportunity for a hearing, the department has, pursuant to
• § 36039 — (a) The holder of a certificate of registration that has had their certificate revoked pursuant to Section 36037 may petition the department for reinstatement of the certificate by paying the amount o
• § 36041 — All amounts required to be paid pursuant to Section 36011 shall be paid to the department in the form of remittances payable to the department, and those revenues, net of refunds, and costs of adminis
• § 36042 — This part shall not be construed to preclude or preempt a local ordinance that imposes any additional requirements, fee, or surtax on the sale of firearms, ammunition, or firearm precursor parts.
• § 36043 — If any provision of this act or its application is held invalid, the department shall be authorized to issue guidance or adopt regulations necessary to address any such invalidity and to promote the p
• § 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 collector shall have the power to sell an
• § 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 Controller.
• § 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 three years or more in the case of nonresiden
• § 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 or lot-block-tract description of the pro
• § 3691.4 — The notice shall be recorded with the county recorder.
• § 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 her county.
• § 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 subject to sale for nonpayment of taxes unless,
• § 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 the tax collector, or his or her designee
• § 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 components: (a) A component that allows bids t
• § 3692.3 — (a) All property sold under this chapter is offered and sold as is.
• § 3692.4 — (a) Notwithstanding any other provision of law, any county, city, city and county, or any nonprofit organization as defined in Section 3772.
• § 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 pursuant to this chapter shall be at publ
• § 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.
• § 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 3703, file with the tax collector and the boa
• § 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 included in the amount required to redeem th
• § 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 county tax collector written objection to th
• § 3695.5 — In addition to the provisions of Sections 3695 and 3695.
• § 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 this chapter, and the type of sale; (b) A de
• § 3698.5 — (a) Except as provided in Section 3698.
• § 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 property may be offered for sale pursuant to
• § 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 county.
• § 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 transmit a certified copy of the resolution to
• § 37 — Notwithstanding any other provision of law, all interest and penalties owing due to late payment of supplemental unsecured property tax levies shall be canceled, if such payment is made by December 31
• § 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 governing board of each taxing agency, other th
• § 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.
• § 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 return receipt requested to the last known ma
• § 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 county seat and in a newspaper of general
• § 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 newspaper, the publication of the notice of inten
• § 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 intended sale is by public auction via the I
• § 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 supervisors.
• § 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 county assessor in the name of the last kn
• § 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 sell the property at public auction to the
• § 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 shall be made by the tax collector who, b
• § 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.
• § 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.
• § 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 recorder without charge.
• § 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 subject property were duly declared to be i
• § 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 assessor to the execution of the deed, both
• § 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 special assessments, that installments will be
• § 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, including counties, cities and counties, cit
• § 3716 — Within 30 days after the sale, the tax collector shall report to the assessor the following: (a) The name of the purchaser.
• § 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 and a duplicate of the report to the count
• § 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 general fund and the balance, excepting the
• § 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 also a revenue district, and other than the
• § 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 for the fiscal year preceding that in wh
• § 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 supervisors.
• § 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 remain in the delinquent tax sale trust fund
• § 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 delinquent tax sale trust fund received fr
• § 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 following are satisfied: (1) The person co
• § 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 within one year after the date of execution o
• § 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 portion of the property and prosecute it
• § 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 Section 3475), former Chapter 4.
• § 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 by the county tax collector to the origin
• § 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 Chapter 4.
• § 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 have been sold, the sale may be rescinded b
• § 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 by the board of supervisors under Sectio
• § 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 includes such a county treasurer acting wi
• § 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 Safety Code.
• § 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 district the taxes of which are collecte
• § 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 governing body of any city in which such prope
• § 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 unless the taxing agency deposits into the a
• § 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, in an applicable county, has been sold for
• § 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 Section 3691, in an applicable county, whether
• § 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 is subject to a nuisance abatement lien, t
• § 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 sold on contract by the taxing agency of a
• § 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 an applicable county, has been sold for t
• § 3793 — Any agreement under this article may: (a) Cover any tax-defaulted property without regard to the boundaries of the parcels which were assessed.
• § 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 assessments, and all associated penalties 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.
• § 3795 — The agreement shall be submitted to the Controller.
• § 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 completion of rehabilitation within a reas
• § 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.
• § 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, then by posting copies of the notice in th
• § 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 newspaper, the publication may be made in the sa
• § 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 the last assessee of each portion of the pr
• § 38 — (a) The Legislative Analyst shall submit a report to the Legislature regarding the possible consolidation of the remittance processing and cashiering functions and the mail processing operations, of t
• § 38.10 — (a) The Legislative Analyst shall, on an annual basis beginning January 1, 2021, collaborate with the California Tax Credit Allocation Committee and the Office of Historic Preservation to review the e
• § 38.7 — (a) On or before January 1, 2016, the Legislative Analyst’s Office shall provide to the Assembly Committee on Revenue and Taxation, the Senate Committee on Governance and Finance, and the public a rep
• § 38.9 — (a) On or before May 1, 2023, the Legislative Analyst’s Office shall provide to the Assembly Committee on Revenue and Taxation, the Senate Committee on Governance and Finance, and the public a report
• § 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.
• § 3803 — If not previously terminated, all rights to redeem the property shall terminate on the date and at the time the agreement becomes effective.