Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 3721 — Sale to Private Parties After Deed to State

Cal. Rev. & Tax. Code § 3721

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

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 which the property was sold, shall forward a share claim to the county auditor, stating, in…

Citator

Cal. Rev. & Tax. Code § 3721 — Sale to Private Parties After Deed to State is in force in the current edition of the Code, and nothing recorded condemns it.

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 which the property was sold, shall forward a share claim to the county auditor, stating, in detail, the amounts due on the property still unpaid to the taxing agency, claiming their share of the proceeds from the sale as is determined by the distribution made under this division. The claim shall set out all the municipal and special district tax rates applicable to the deeded property for the fiscal year preceding that in which the property was sold.