Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 3792 — Purchase from the State

Cal. Rev. & Tax. Code § 3792

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

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…

Citator

Cal. Rev. & Tax. Code § 3792 — Purchase from the State is in force in the current edition of the Code, and nothing recorded condemns it.

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.