California Revenue and Taxation Code

§ 3731

RTC § 3731 Effective Jan 1, 2012Div. 1 · Part 6 · Ch. 7

Statute text

(a)When a tax deed to a purchaser of property sold by the tax collector pursuant to this part is recorded and it is determined that the property should not have been sold, the sale may be rescinded by the board of supervisors with the written consent of the county legal adviser and the purchaser of the property or a successor in interest in the property, except a bona fide purchaser for value, under any of the following circumstances:

(1)The property has not been transferred or conveyed by the purchaser at the tax sale to a bona fide purchaser for value.

(2)The property has not become subject to a bona fide encumbrance for value subsequent to the recordation of the tax deed.

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Legislative history

Amended by Stats. 2011, Ch. 288, Sec. 3. (AB 261) Effective January 1, 2012.