California Revenue and Taxation Code

§ 4528

RTC § 4528 Effective Jan 1, 1998Div. 1 · Part 7.5 · Ch. 3

Statute text

(a)(1) The tax collector may sell tax certificates by any form of public or private sale, including, but not limited to, an auction, a negotiated sale, or a bulk sale. Except as provided in subdivision (c), the price received for a tax certificate shall not be less than the amount of taxes and assessments being assigned thereby. Prior to any sale of any tax certificates, the tax collector shall do all of the following:

(A)Determine the size of the offering and the parcels to be included in the sale.

(B)Determine the fees necessary to conduct the sale and maintain adequate tax certificate records.

…

Legislative history

Amended by Stats. 1997, Ch. 17, Sec. 138. Effective January 1, 1998.