§ 3794.3. — 3794.3. (Amended by Stats. 2025, Ch. 149, Sec. 1.)

California § 3794.3.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 1.: DIVISION 1. PROPERTY TAXATION
• Part 6.: PART 6. TAX SALES
• Ch. 8.: CHAPTER 8. Deed to State, County or Public Agencies
• Art. 2.: ARTICLE 2. Purchase from the State

Text

(a)
A sale under this chapter shall take place only if approved by the board of supervisors.
(b)
The board of supervisors shall not approve a sale under this chapter unless it conducts a hearing, with notice, and based upon substantial evidence in light of the whole record, makes either of the following findings:
(1)
The sale price is greater than or equal to the tax sale value of the property.
(2)
The tax sale value of the property is less than the amount necessary to redeem the property in accordance with Section 4102, such that there would be no excess proceeds from a sale under the provisions of Chapter 7 (commencing with Section
3691).
(c)
Notice of the hearing required in subdivision (b) shall meet the following requirements:
(1)
(A)
The tax collector shall mail a copy of the notice at least 45 days prior to the hearing, 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.
(B)
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.
(C)
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.
(2)
The notice shall include all of the following:
(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)
A statement that an agreement for the sale of the property or for an option to purchase it, or both, as applicable, has been proposed with the taxing agency or nonprofit organization named in the agreement.
(D)
The proposed sale price of the property.
(E)
The date, time, and location of the hearing set forth in subdivision (b).
(F)
A statement informing the parties of their rights to appear and present evidence under subdivision (d), and that the sale will not take place unless the board of supervisors makes one of the findings set forth in subdivision (b).
(G)
A statement in substantially the following form:
“If you challenge the
proposed sale in court, you may be limited to raising only those issues you or someone else raised at the hearing described in this notice, or in written correspondence delivered to the county at, or prior to, the hearing.”
(d)
The assessee and all parties of interest shall each have the right to appear at the hearing and to present any relevant evidence regarding the value of the property or the existence or amount of excess proceeds to which they may be entitled under Section 3797. That evidence may be presented to the board of supervisors at the hearing or in writing any time prior to the hearing. Any evidence presented will become part of the record considered by the board of supervisors under subdivision (b).
(e)
Any costs incurred in conducting the hearing and making the findings set forth in this section shall be paid by the taxing agency or nonprofit organization by which
the property is to be or may be purchased.
(f)
Any determination made by the board of supervisors under subdivision (b) may be challenged by filing a petition for judicial review in the superior court of the county within 45 days following the issuance of the decision by the board. The petition shall name the county as a respondent and shall clearly state the grounds upon which the petitioner alleges the determination is unlawful or unsupported by substantial evidence.
(g)
Judicial review under subdivision (f) shall be conducted pursuant to Section 1094.5 of the Code of Civil Procedure. The court shall review the administrative record of the hearing before the board of supervisors to determine whether the board’s decision is supported by substantial evidence in the administrative record. No new
evidence shall be introduced in the judicial review proceeding, except as provided in subdivision (e) of Section 1094.5 of the Code of Civil Procedure.
(h)
Notice of the right to judicial review and the applicable deadlines shall be included in the written notice of the board’s determination provided to all parties who appeared at the hearing or submitted written evidence.
(i)
If the superior court determines that the decision of the board of supervisors was not supported by substantial evidence or that the board otherwise failed to follow the requirements of this chapter, the court may vacate the decision and remand the matter to the board of supervisors for further proceedings consistent with the court’s determination.
(j)
For purposes of this section, “tax sale value” means the amount that typically could be realized from the sale of the property at a properly advertised and conducted public auction under the provisions of Chapter 7 (commencing with Section 3691).

Legislative History

Amended by Stats. 2025, Ch. 149, Sec. 1. (AB 418) Effective January 1, 2026.