State Codes and Statutes

Statutes > California > Rtc > 3791-3813

REVENUE AND TAXATION CODE
SECTION 3791-3813



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 taxes for two or more years or has been deeded for
taxes to a taxing agency other than the state, the governing body of
the taxing agency may, as provided in this article, make an agreement
with the board of supervisors of the county in which the property is
situated for the purchase of, or for an option to purchase, all or
any of the tax-defaulted property or any part thereof including a
right-of-way or other easement. When a part of a tax-defaulted parcel
is sold the balance continues subject to redemption, if the right of
redemption has not been terminated, and shall be separately valued
for the purpose of redemption in the manner provided by Chapter 2
(commencing with Section 4131) of Part 7 of this division, except
that no application need be made.



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 or not the property is subject to or has been sold or deeded
for taxes to a taxing agency other than the state, the state, county,
any revenue district the taxes of which on the property are
collected by county officers, or a redevelopment agency created
pursuant to the California Community Redevelopment Law, may purchase
the property or any part thereof, including any right-of-way or other
easement, pursuant to this chapter. A redevelopment agency, however,
may only purchase this tax-defaulted property located within a
designated survey area.



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, 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.



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 an amount agreed upon by the board of supervisors and the
taxing agency in lieu of taxes on such property.
   Any payment in lieu of taxes, required by an agreement under this
chapter, shall be received by the county tax collector and shall be
distributed among the county and revenue districts of the county in
the same manner as provided for the distribution of taxes in Section
4656.2.



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 taxes for two or more years or has been deeded for taxes to two
or more taxing agencies, they may make a joint agreement with the
board of supervisors under this article. The joint agreement may
provide for the conveyance of all or any interest in the property to
one of them or to any combination of them.



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 sale of various portions of the property at
various prices and on various terms and for an option to purchase any
remaining portion.


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 costs.
   (2) Redemption penalties and fees incurred through the month of
the sale.
   (3) All costs of the sale.
   (b) If the property or property interests have been offered for
sale under the provisions of Chapter 7 (commencing with Section 3691)
at least once and no acceptable bids therefor have been received,
the tax collector may, in his or her discretion and with the approval
of the board of supervisors, offer that property or those interests
at a minimum price that the tax collector deems appropriate.
   (c) The board of supervisors may permit a nonprofit organization
to purchase property or property interests by way of installment
payments.


3794.  No option to purchase property under this article shall be
given for longer than three years.



3794.3.  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. If he or
she does not approve the agreement, he or she shall return the
agreement to each party with a statement of his or her objections to
it, and thereafter a new or modified agreement may be made. If the
Controller approves the agreement, he or she shall sign the executed
copy, return the signed agreement to the tax collector, and keep a
copy on file in his or her office.



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 reasonable time and maximum benefit to low-income persons.
These conditions shall include, but are not limited to, the
following:
   (a) Requiring compliance with a jurisdiction's consolidated plan
or a community development plan.
   (b) Articles of incorporation filed with the Secretary of State,
stating that the organization is incorporated for the purposes
specified in subdivision (b) of Section 3772.5.



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 property. To ascertain
the name of the last assessee of the tax-defaulted property an
examination shall be made of the assessment of this property on the
last equalized roll, or if this property does not appear thereon, the
last previous roll on which it was assessed.
   (c) That an agreement for the sale of the property or for an
option to purchase it, or both, as the case may be, has been made by
the board of supervisors of the county with the taxing agency or
nonprofit organization named in the agreement and has been approved
by the Controller.
   (d) That a copy of the agreement is on file in the office of the
board of supervisors.
   (e) If the right to redeem the property has not already been
terminated, there shall also be a statement that unless the property
is redeemed before the agreement becomes effective, the right of
redemption will cease.
   (f) The date and time that the agreement will become effective.
   (g) That parties of interest, as defined in Section 4675, have the
right to file a claim with the county for any proceeds received by
the tax collector under the agreement which are in excess of the
liens and costs required to be paid from the proceeds.
   (h) If excess proceeds result from the agreement, notice will be
given to parties of interest pursuant to law.



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 three public places in the county.




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 same manner as if there were no newspaper published in the
county.



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 property and to parties of interest, as defined in Section 4675,
at their last known address.
   To ascertain the address of the last assessee of the property an
examination shall be made of the assessment of this property on the
rolls beginning with the year of delinquency to and including that of
the last equalized roll. The tax collector shall make reasonable
efforts to ascertain the identity and address of parties of interest.
   It is not necessary to mail a copy of the notice to any party who
files with the tax collector a written acknowledgment of receipt of a
copy of the notice or a waiver of the notice. The validity of any
sale under this chapter shall not be affected if the tax collector's
reasonable effort fails to disclose the name and last known mailing
address of parties of interest or if a party of interest does not
receive mailed notice.



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 portion of the property is redeemed
before the agreement becomes effective, the agreement is null as to
the property redeemed.



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 either:
   (1) The agreement provides that no payment is to be made by the
purchaser, or
   (2) There has been paid the purchase price in compliance with the
terms of the agreement.
   (b) The tax collector shall promptly deliver the deed described in
subdivision (a) to the county recorder for recordation and shall
send a conformed copy of that deed to the Controller. The recorder
shall record the deed and prepare necessary conformed copies without
charge.


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 county recorder without charge. The
new deed shall contain a statement of reasons for its issuance and,
as far as practical, shall be the same as the original except where
corrected. The tax collector shall send a conformed copy of the new
deed to the Controller.



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 pursuant
to Section 3691 for nonpayment of taxes which had been legally
levied and were a lien on the property.
   (b) The name of the purchaser.
   (c) Any condition deemed necessary to effect compliance with the
agreement, including, but not limited to, a condition that the real
property be used by the taxing agency or nonprofit organization for
the public use specified in the agreement.


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 conveyance as a deed to a private
purchaser after sale of tax-deeded property under Chapter 7
(commencing with Section 3691) of this part. When the property is
sold under an agreement providing for the resale of the property by
the purchasing agent the deed given upon resale shall have the same
effect.


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 deposited, like tax collections, in the
delinquent tax sale trust fund and shall be distributed under Chapter
1.3 (commencing with Section 4671) of Part 8.



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 execution of the instrument.
   Sections 351 to 358, inclusive, of the Code of Civil Procedure do
not apply to the time within which a proceeding may be brought under
this section.



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 proceeding commenced within a year after
the execution of the instrument.


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 auditor:
   (a) The name of the purchaser.
   (b) The effective date of the sale and the date of the transfer of
the deed to the taxing agency or nonprofit organization.
   (c) The amount for which the property was sold.
   (d) The description of the property conveyed.



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, opposite the property sold. Any
charges against the collector having custody of the delinquent and
current rolls shall be reduced accordingly.

State Codes and Statutes

Statutes > California > Rtc > 3791-3813

REVENUE AND TAXATION CODE
SECTION 3791-3813



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 taxes for two or more years or has been deeded for
taxes to a taxing agency other than the state, the governing body of
the taxing agency may, as provided in this article, make an agreement
with the board of supervisors of the county in which the property is
situated for the purchase of, or for an option to purchase, all or
any of the tax-defaulted property or any part thereof including a
right-of-way or other easement. When a part of a tax-defaulted parcel
is sold the balance continues subject to redemption, if the right of
redemption has not been terminated, and shall be separately valued
for the purpose of redemption in the manner provided by Chapter 2
(commencing with Section 4131) of Part 7 of this division, except
that no application need be made.



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 or not the property is subject to or has been sold or deeded
for taxes to a taxing agency other than the state, the state, county,
any revenue district the taxes of which on the property are
collected by county officers, or a redevelopment agency created
pursuant to the California Community Redevelopment Law, may purchase
the property or any part thereof, including any right-of-way or other
easement, pursuant to this chapter. A redevelopment agency, however,
may only purchase this tax-defaulted property located within a
designated survey area.



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, 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.



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 an amount agreed upon by the board of supervisors and the
taxing agency in lieu of taxes on such property.
   Any payment in lieu of taxes, required by an agreement under this
chapter, shall be received by the county tax collector and shall be
distributed among the county and revenue districts of the county in
the same manner as provided for the distribution of taxes in Section
4656.2.



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 taxes for two or more years or has been deeded for taxes to two
or more taxing agencies, they may make a joint agreement with the
board of supervisors under this article. The joint agreement may
provide for the conveyance of all or any interest in the property to
one of them or to any combination of them.



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 sale of various portions of the property at
various prices and on various terms and for an option to purchase any
remaining portion.


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 costs.
   (2) Redemption penalties and fees incurred through the month of
the sale.
   (3) All costs of the sale.
   (b) If the property or property interests have been offered for
sale under the provisions of Chapter 7 (commencing with Section 3691)
at least once and no acceptable bids therefor have been received,
the tax collector may, in his or her discretion and with the approval
of the board of supervisors, offer that property or those interests
at a minimum price that the tax collector deems appropriate.
   (c) The board of supervisors may permit a nonprofit organization
to purchase property or property interests by way of installment
payments.


3794.  No option to purchase property under this article shall be
given for longer than three years.



3794.3.  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. If he or
she does not approve the agreement, he or she shall return the
agreement to each party with a statement of his or her objections to
it, and thereafter a new or modified agreement may be made. If the
Controller approves the agreement, he or she shall sign the executed
copy, return the signed agreement to the tax collector, and keep a
copy on file in his or her office.



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 reasonable time and maximum benefit to low-income persons.
These conditions shall include, but are not limited to, the
following:
   (a) Requiring compliance with a jurisdiction's consolidated plan
or a community development plan.
   (b) Articles of incorporation filed with the Secretary of State,
stating that the organization is incorporated for the purposes
specified in subdivision (b) of Section 3772.5.



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 property. To ascertain
the name of the last assessee of the tax-defaulted property an
examination shall be made of the assessment of this property on the
last equalized roll, or if this property does not appear thereon, the
last previous roll on which it was assessed.
   (c) That an agreement for the sale of the property or for an
option to purchase it, or both, as the case may be, has been made by
the board of supervisors of the county with the taxing agency or
nonprofit organization named in the agreement and has been approved
by the Controller.
   (d) That a copy of the agreement is on file in the office of the
board of supervisors.
   (e) If the right to redeem the property has not already been
terminated, there shall also be a statement that unless the property
is redeemed before the agreement becomes effective, the right of
redemption will cease.
   (f) The date and time that the agreement will become effective.
   (g) That parties of interest, as defined in Section 4675, have the
right to file a claim with the county for any proceeds received by
the tax collector under the agreement which are in excess of the
liens and costs required to be paid from the proceeds.
   (h) If excess proceeds result from the agreement, notice will be
given to parties of interest pursuant to law.



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 three public places in the county.




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 same manner as if there were no newspaper published in the
county.



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 property and to parties of interest, as defined in Section 4675,
at their last known address.
   To ascertain the address of the last assessee of the property an
examination shall be made of the assessment of this property on the
rolls beginning with the year of delinquency to and including that of
the last equalized roll. The tax collector shall make reasonable
efforts to ascertain the identity and address of parties of interest.
   It is not necessary to mail a copy of the notice to any party who
files with the tax collector a written acknowledgment of receipt of a
copy of the notice or a waiver of the notice. The validity of any
sale under this chapter shall not be affected if the tax collector's
reasonable effort fails to disclose the name and last known mailing
address of parties of interest or if a party of interest does not
receive mailed notice.



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 portion of the property is redeemed
before the agreement becomes effective, the agreement is null as to
the property redeemed.



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 either:
   (1) The agreement provides that no payment is to be made by the
purchaser, or
   (2) There has been paid the purchase price in compliance with the
terms of the agreement.
   (b) The tax collector shall promptly deliver the deed described in
subdivision (a) to the county recorder for recordation and shall
send a conformed copy of that deed to the Controller. The recorder
shall record the deed and prepare necessary conformed copies without
charge.


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 county recorder without charge. The
new deed shall contain a statement of reasons for its issuance and,
as far as practical, shall be the same as the original except where
corrected. The tax collector shall send a conformed copy of the new
deed to the Controller.



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 pursuant
to Section 3691 for nonpayment of taxes which had been legally
levied and were a lien on the property.
   (b) The name of the purchaser.
   (c) Any condition deemed necessary to effect compliance with the
agreement, including, but not limited to, a condition that the real
property be used by the taxing agency or nonprofit organization for
the public use specified in the agreement.


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 conveyance as a deed to a private
purchaser after sale of tax-deeded property under Chapter 7
(commencing with Section 3691) of this part. When the property is
sold under an agreement providing for the resale of the property by
the purchasing agent the deed given upon resale shall have the same
effect.


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 deposited, like tax collections, in the
delinquent tax sale trust fund and shall be distributed under Chapter
1.3 (commencing with Section 4671) of Part 8.



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 execution of the instrument.
   Sections 351 to 358, inclusive, of the Code of Civil Procedure do
not apply to the time within which a proceeding may be brought under
this section.



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 proceeding commenced within a year after
the execution of the instrument.


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 auditor:
   (a) The name of the purchaser.
   (b) The effective date of the sale and the date of the transfer of
the deed to the taxing agency or nonprofit organization.
   (c) The amount for which the property was sold.
   (d) The description of the property conveyed.



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, opposite the property sold. Any
charges against the collector having custody of the delinquent and
current rolls shall be reduced accordingly.


State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 3791-3813

REVENUE AND TAXATION CODE
SECTION 3791-3813



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 taxes for two or more years or has been deeded for
taxes to a taxing agency other than the state, the governing body of
the taxing agency may, as provided in this article, make an agreement
with the board of supervisors of the county in which the property is
situated for the purchase of, or for an option to purchase, all or
any of the tax-defaulted property or any part thereof including a
right-of-way or other easement. When a part of a tax-defaulted parcel
is sold the balance continues subject to redemption, if the right of
redemption has not been terminated, and shall be separately valued
for the purpose of redemption in the manner provided by Chapter 2
(commencing with Section 4131) of Part 7 of this division, except
that no application need be made.



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 or not the property is subject to or has been sold or deeded
for taxes to a taxing agency other than the state, the state, county,
any revenue district the taxes of which on the property are
collected by county officers, or a redevelopment agency created
pursuant to the California Community Redevelopment Law, may purchase
the property or any part thereof, including any right-of-way or other
easement, pursuant to this chapter. A redevelopment agency, however,
may only purchase this tax-defaulted property located within a
designated survey area.



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, 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.



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 an amount agreed upon by the board of supervisors and the
taxing agency in lieu of taxes on such property.
   Any payment in lieu of taxes, required by an agreement under this
chapter, shall be received by the county tax collector and shall be
distributed among the county and revenue districts of the county in
the same manner as provided for the distribution of taxes in Section
4656.2.



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 taxes for two or more years or has been deeded for taxes to two
or more taxing agencies, they may make a joint agreement with the
board of supervisors under this article. The joint agreement may
provide for the conveyance of all or any interest in the property to
one of them or to any combination of them.



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 sale of various portions of the property at
various prices and on various terms and for an option to purchase any
remaining portion.


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 costs.
   (2) Redemption penalties and fees incurred through the month of
the sale.
   (3) All costs of the sale.
   (b) If the property or property interests have been offered for
sale under the provisions of Chapter 7 (commencing with Section 3691)
at least once and no acceptable bids therefor have been received,
the tax collector may, in his or her discretion and with the approval
of the board of supervisors, offer that property or those interests
at a minimum price that the tax collector deems appropriate.
   (c) The board of supervisors may permit a nonprofit organization
to purchase property or property interests by way of installment
payments.


3794.  No option to purchase property under this article shall be
given for longer than three years.



3794.3.  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. If he or
she does not approve the agreement, he or she shall return the
agreement to each party with a statement of his or her objections to
it, and thereafter a new or modified agreement may be made. If the
Controller approves the agreement, he or she shall sign the executed
copy, return the signed agreement to the tax collector, and keep a
copy on file in his or her office.



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 reasonable time and maximum benefit to low-income persons.
These conditions shall include, but are not limited to, the
following:
   (a) Requiring compliance with a jurisdiction's consolidated plan
or a community development plan.
   (b) Articles of incorporation filed with the Secretary of State,
stating that the organization is incorporated for the purposes
specified in subdivision (b) of Section 3772.5.



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 property. To ascertain
the name of the last assessee of the tax-defaulted property an
examination shall be made of the assessment of this property on the
last equalized roll, or if this property does not appear thereon, the
last previous roll on which it was assessed.
   (c) That an agreement for the sale of the property or for an
option to purchase it, or both, as the case may be, has been made by
the board of supervisors of the county with the taxing agency or
nonprofit organization named in the agreement and has been approved
by the Controller.
   (d) That a copy of the agreement is on file in the office of the
board of supervisors.
   (e) If the right to redeem the property has not already been
terminated, there shall also be a statement that unless the property
is redeemed before the agreement becomes effective, the right of
redemption will cease.
   (f) The date and time that the agreement will become effective.
   (g) That parties of interest, as defined in Section 4675, have the
right to file a claim with the county for any proceeds received by
the tax collector under the agreement which are in excess of the
liens and costs required to be paid from the proceeds.
   (h) If excess proceeds result from the agreement, notice will be
given to parties of interest pursuant to law.



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 three public places in the county.




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 same manner as if there were no newspaper published in the
county.



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 property and to parties of interest, as defined in Section 4675,
at their last known address.
   To ascertain the address of the last assessee of the property an
examination shall be made of the assessment of this property on the
rolls beginning with the year of delinquency to and including that of
the last equalized roll. The tax collector shall make reasonable
efforts to ascertain the identity and address of parties of interest.
   It is not necessary to mail a copy of the notice to any party who
files with the tax collector a written acknowledgment of receipt of a
copy of the notice or a waiver of the notice. The validity of any
sale under this chapter shall not be affected if the tax collector's
reasonable effort fails to disclose the name and last known mailing
address of parties of interest or if a party of interest does not
receive mailed notice.



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 portion of the property is redeemed
before the agreement becomes effective, the agreement is null as to
the property redeemed.



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 either:
   (1) The agreement provides that no payment is to be made by the
purchaser, or
   (2) There has been paid the purchase price in compliance with the
terms of the agreement.
   (b) The tax collector shall promptly deliver the deed described in
subdivision (a) to the county recorder for recordation and shall
send a conformed copy of that deed to the Controller. The recorder
shall record the deed and prepare necessary conformed copies without
charge.


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 county recorder without charge. The
new deed shall contain a statement of reasons for its issuance and,
as far as practical, shall be the same as the original except where
corrected. The tax collector shall send a conformed copy of the new
deed to the Controller.



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 pursuant
to Section 3691 for nonpayment of taxes which had been legally
levied and were a lien on the property.
   (b) The name of the purchaser.
   (c) Any condition deemed necessary to effect compliance with the
agreement, including, but not limited to, a condition that the real
property be used by the taxing agency or nonprofit organization for
the public use specified in the agreement.


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 conveyance as a deed to a private
purchaser after sale of tax-deeded property under Chapter 7
(commencing with Section 3691) of this part. When the property is
sold under an agreement providing for the resale of the property by
the purchasing agent the deed given upon resale shall have the same
effect.


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 deposited, like tax collections, in the
delinquent tax sale trust fund and shall be distributed under Chapter
1.3 (commencing with Section 4671) of Part 8.



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 execution of the instrument.
   Sections 351 to 358, inclusive, of the Code of Civil Procedure do
not apply to the time within which a proceeding may be brought under
this section.



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 proceeding commenced within a year after
the execution of the instrument.


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 auditor:
   (a) The name of the purchaser.
   (b) The effective date of the sale and the date of the transfer of
the deed to the taxing agency or nonprofit organization.
   (c) The amount for which the property was sold.
   (d) The description of the property conveyed.



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, opposite the property sold. Any
charges against the collector having custody of the delinquent and
current rolls shall be reduced accordingly.