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8320-8329 Sale by Agreement: Purchasing Application – Execution Requirements

8320. GENERAL INFORMATION
All sales by agreement must be approved by the Board of Supervisors (Rev. & Tax. Code §3794.3). Form SCO 8-02.2 is recommended for requesting the board of supervisors' approval to sell tax-defaulted property that is subject to sale. Form SCO 8-02.3 is recommended when a follow-up sale pursuant to Revenue and Taxation Code section 3692(e) is intended.

Every agreement sale must be executed by each party to the agreement.

8321. WHEN PURCHASED BY A CITY
When property is purchased by a city, the parties to the agreement are:

1) The governing body of the city; and

2) The board of supervisors; with

3) The approval of the State Controller.

8322. WHEN PURCHASED BY A TAXING AGENCY
When property is purchased by a taxing agency, the parties to the agreement are:

1) The governing body of the taxing agency; and

2) The board of supervisors; with

3) The approval of the State Controller.

8323. WHEN PURCHASED BY A REVENUE DISTRICT
When property is purchased by a revenue district, the parties to the agreement are:

1) The governing body of the revenue district; and

2) The board of supervisors; with

3) The approval of the State Controller.

8324. WHEN PURCHASED BY A REDEVELOPMENT AGENCY
When property is purchased by a redevelopment agency, the parties to the agreement are:

1) The governing body of the redevelopment agency; and

2) The board of supervisors; with

3) The approval of the State Controller.

8325. WHEN PURCHASED BY THE STATE
When property is purchased by the State, the parties to the agreement are:

1) The director of General Services on behalf of the purchasing agency, or the agency if authorized by law to purchase on its own behalf; and

2) The board of supervisors; with

3) The approval of the State Controller.

NOTE: If the property to be purchased is within the boundaries of a city, the city must agree to the selling price (Rev. & Tax. Code §3775).

8326. WHEN PURCHASED BY A COUNTY
When property is purchased by a county, the parties to the agreement are: 

1) The board of supervisors on behalf of the purchasing agency within the county (e.g., the county flood control district, parks and recreation district, etc.); and

2) The board of supervisors for the county at large; with

3) The approval of the State Controller.

NOTE: If the property to be purchased is within the boundaries of a city, the city must agree to the selling price (Rev. & Tax. Code §3775).

8327. WHEN PURCHASED BY A NONPROFIT ORGANIZATION 
When property is purchased by a nonprofit organization, the parties to the agreement are: 

1) The nonprofit organization, which must be incorporated in California (see Rev. & Tax. Code §3772.5) and M-8346; and  

2) The board of supervisors; with 

3) The approval of the State Controller.

8328. SIGNATORIES DESIGNATIONS
The signatories to the agreement are:

1) The purchasing agency, which should complete the agreement prior to the tax collector's acceptance for submittal to the board of supervisors;

2) The county, through the chair of the board of supervisors - His/her signature is attested to by the clerk or by a deputy clerk of the board, and the clerk's seal is placed on the document;

3) Other taxing agencies consenting to the sale (M-8338); and

4) The State Controller (Rev. & Tax. Code §3795).

NOTE: When a taxing agency has tax-sold or tax-deeded interest in the property, the following statement must be added to the agreement:

The undersigned taxing agency agrees to the terms and conditions of this agreement and understands that the PURCHASER is acquiring the interest of said taxing agency in said property. The undersigned hereby certifies that he/she is authorized to sign for said agency.

Attest: ________________________

By:      ________________________
             Taxing Agency                                   (seal)

When the State or a county is the purchaser of property located within a city, the city must consent. The governing body of the city is merely agreeing to the purchase price and may not object to halt the sale of such property (Rev. & Tax. Code §3775). If the property is not located within the city limits, the form may be modified by lining through the portion relative to the city's consent.

8329. FACSIMILE SIGNATURES
The use of a facsimile signature by the chair of the board of supervisors is acceptable on a Chapter 8 agreement. A facsimile signature has the same effect as a personal signature (Rev. & Tax. Code §168; Gov. Code §25103). See M-1061.