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8300-8303 Sale by Agreement: General Information

8300. GENERAL PROVISIONS
Any of the entities listed in M-8310 - M-8316 are eligible to enter into an agreement with the board of supervisors to purchase tax-defaulted property that is subject to the tax collector's power of sale.

NOTE: When property is tax-sold or tax-deeded to a taxing agency, such taxing agency must be made a party to the agreement if the purchasing agency wishes to simultaneously acquire the interest of the taxing agency. Otherwise, the taxing agency retains an interest in the property equal in status to that acquired by the purchaser (Rev. & Tax. Code §§3695, 3792, 3806).

A taxing agency must have two or more years of delinquent taxes or assessments against the property in order to become a party to the agreement (Rev. & Tax. Code §3792). In the absence of any delinquencies (occurring by non-assessment or by a subsequent redemption), the agency must be excluded as a party.

8301. PURPOSE
The purpose of the Chapter 8 tax sale is to permit eligible public and private agencies to acquire tax-defaulted property subject to sale by the tax collector, without the necessity of a public auction.

8302. EFFECT
A sale under Chapter 8 terminates the right of redemption and conveys the property to the purchaser.

8303. PARCELS ELIGIBLE FOR PURCHASE
All or any portion of the tax-defaulted property subject to sale by the tax collector, including a right of way or other easement, may be purchased by eligible public agencies (Rev. & Tax. Code §3791).

If acquisition of a right of way or other easement would seriously impair the salability of the remaining interest, it is suggested that the tax collector encourage the purchasing agency to acquire the fee (entire) interest.

NOTE: The board of supervisors is not obligated to enter into a Chapter 8 agreement with any agency (Attorney General Letter 6-21-48). Any agency wishing to acquire the property has the ability, if denied by the board, to acquire the property through eminent domain proceedings or by bidding at public auction.