Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 3361 — Deeds to the State

Cal. Rev. & Tax. Code § 3361

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2005-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

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:

Citator

Cal. Rev. & Tax. Code § 3361 — Deeds to the State is in force in the current edition of the Code, and nothing recorded condemns it.

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 date specified.

(b) Three or more years on the date specified in the case of residential real property that could serve the public benefit by providing housing or services directly related to low-income persons, for which a request has been made by a city, county, city and county, or nonprofit organization, pursuant to Section 3692.4, to offer that property at the next scheduled public auction.

(c) Three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, on the date specified.