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California Laws | Revenue and Taxation Code
DIVISION 1. PROPERTY TAXATION
PART 6. TAX SALES

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 the board of supervisors shall cause the assessor to enter the uncollected taxes on the next roll, to be collected like other taxes on that roll. (5204)

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 default, the tax collector shall enter "tax defaulted," the date of the declaration, and the total amount declared to be in default. (5205)

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 because of his or her act. Those acts include, but are not limited to, the removal, destruction, or cutting of any improvements or timber. On request of the tax collector of the county where any part of the property is located, the district attorney of the same county shall: (5206)

(a) Prosecute for the commission of the misdemeanor. (5207)

(b) In the name of the people, sue for damages sustained by the county. (5208)

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 on the current roll immediately after the description of the property the fact and date of declaration of default. (5209)

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. (5210)

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. (5211)

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 have been validly declared in default but for the previous declaration of default. (5212)

Article 2. Alternative Provisions (5213)(Text)

CHAPTER 2.2. MEDIUM OF PAYMENT (3451-3456) (5214)(Text)

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 and tax-defaulted property sold at public auction. (5215)

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 paper is duly paid. (5216)

When negotiable paper is so accepted, the deed to the property so purchased shall not be delivered until that negotiable paper is duly paid. (5217)

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 negotiable paper was accepted shall be voided as if no bid had been made, and the original owner's right of redemption is revived. (5218)

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. Immediately upon becoming past due, the tax collector shall notify the bidder by certified mail, which notice shall include all of the following: (5219)

(1) That his or her bid has been voided because of the delinquent payment. (5220)

(2) The amount of the county's claim against the bidder. (5221)

(3) That the amount of the claim will be deducted from any deposit submitted by the bidder and that any remaining amount of the deposit is forfeited. (5222)

(b) If a bidder does not pay the claim arising under subdivision (a) within 30 days after the notice is sent, both of the following apply: (5223)

(1) The county may utilize any means authorized by law to collect the claim, including, but not limited to, transferring the amount of the claim to the unsecured roll. (5224)

(2) The tax collector may prohibit the bidder from bidding on sales made pursuant to this chapter for up to five years. (5225)

CHAPTER 7. SALE TO PRIVATE PARTIES AFTER DEED TO STATE (3691-3731.1) (5226)(Text)

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 and shall attempt to sell in accordance with Section 3692 all or any portion of tax-defaulted property that has not been redeemed, without regard to the boundaries of the parcels, as provided in this chapter, unless by other provisions of law the property is not subject to sale. Any person, regardless of any prior or existing lien on, claim to, or interest in, the property, may purchase at the sale. In the case of tax-defaulted property that has been damaged by a disaster in an area declared to be a disaster area by local, state, or federal officials and whose damage has not been substantially repaired, the five-year period set forth in this subdivision shall be tolled until five years have elapsed from the date the damage to the property was incurred. (5227)

(B) A county may elect, by an ordinance or resolution adopted by a majority vote of its entire governing body, to have the five-year time period described in subparagraph (A) apply to tax-defaulted nonresidential commercial property. (5228)

(C) For purposes of this subdivision, "nonresidential commercial property" means all property except the following: (5229)

(i) A constructed single-family or multifamily unit that is intended to be used primarily as a permanent residence, is used primarily as a permanent residence, or that is zoned as a residence, and the land on which that unit is constructed. (5230)

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