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8420-8424 Deed to Purchaser: Conveyance of Title

8420. GENERAL INFORMATION
The tax deed conveys title to the purchaser free of all prior encumbrances of any kind, except federal liens and those liens enumerated in Revenue and Taxation Code section 3712 (see NOTE).

In a case where one person holds a tax title (deed to the purchaser) from the tax collector and another person has tax title from an irrigation district, neither tax title has priority and the purchasers are considered as owning the property as tenants in common. Each has an undivided one-half interest, subject to a lien in favor of each, against the entire property in the amount each paid for his/her interest (Cate v. Bourzac, 74 Cal. App. 2d 422; Rev. & Tax. Code §3713).

NOTE: When tax-defaulted property is sold pursuant to the provisions of a Chapter 7 or 8 sale, any annual installment payments of taxes or special assessments that become payable upon the secured roll after the date of the sale are the purchaser's responsibility (Rev. & Tax. Code §3712(a)). 

When tax-defaulted property is sold pursuant to the provisions of a Chapter 7 or 8 sale, any annual installment payments of taxes or special assessments that become payable upon the secured roll after the date of the sale are the purchaser's responsibility (Rev. & Tax. Code §3712(a)). 

A sale does not remove the lien of taxes or assessments collected by another taxing agency, or by the county treasurer, when such taxing agency gives its consent to the sale and those amounts are not included in the amount necessary to redeem the property (Rev. & Tax. Code §3712(c)). This includes 1911 Act bonds.

If the Internal Revenue Service is not properly notified (M-8156), the title remains subject to the federal tax liens against the former owner that attached prior to the sale (see annotation to Rev. & Tax. Code §2192.1).

8421. PARITY OF TITLE
The final tax deed or deeds of all taxing agencies are declared to be on a parity with each other, regardless of when the levy or assessment was made, and regardless of when the final tax deeds are issued. "Taxing agencies" includes counties, cities, a city and county, irrigation districts, reclamation districts, and other taxing agencies that annually levy, assess, and collect (or cause to be collected) taxes or assessments upon real property within the state.

This means that a purchaser becomes a co-tenant in an instance where a property is subject to such deed (Rev. & Tax. Code §3713).

8422. CONCLUSIVE EVIDENCE
The duly acknowledged or proved deed is conclusive evidence, except against actual fraud, of the regularity of all proceedings from assessment to the execution of the deed, both inclusive (Rev. & Tax. Code §3711).

See annotations to Revenue and Taxation Code section 3711 as to matters on which the deed is not conclusive evidence. 

8423. STATUTE OF LIMITATION
The validity of a county tax collector's deed to a purchaser or any proceedings leading up to such deed can only be challenged within one year after the date of recording the deed (Rev. & Tax. Code §§177, 3725, 3726).

8424. EFFECT OF CHAPTER 8 DEED
The deed conveys the same title to the acquiring agency as does a deed to a private purchaser obtaining property at a public auction. A deed issued upon resale under the provisions of a Chapter 8 pro rata agreement conveys a like title to a private purchaser (Rev. & Tax. Code §3806).

NOTE: The pro rata agreement conveys no title to the acquiring agency, except for the purpose of resale. However, property in the agency's possession is held by it in a proprietary capacity subject to administration by the agency during ownership.