California State Controller's Office : 8430-8431 Deed to Purchaser: Special Circumstances

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County Tax Collectors' Reference Manual (2012)

Chapter 8000 Sale of Tax-Defaulted Property

8430-8431 Deed to Purchaser: Special Circumstances

8430. CONSOLIDATED DEED
More than one parcel purchased by the same party may be consolidated on a single deed if the properties are contiguous (Attorney General Letter 11-13-50).

8431. DEED TO PUBLIC AGENCY
Any deed conveying title to an agency of the United States, any state or territory, or political subdivision, shall be exempt from taxation (Rev. & Tax. Code §11922).