California Revenue and Taxation Code

§ 3794.3

RTC § 3794.3 Effective Jan 1, 2026Div. 1 · Part 6 · Ch. 8 · Art. 2

Statute text

(a)A sale under this chapter shall take place only if approved by the board of supervisors.

(b)The board of supervisors shall not approve a sale under this chapter unless it conducts a hearing, with notice, and based upon substantial evidence in light of the whole record, makes either of the following findings:

(1)The sale price is greater than or equal to the tax sale value of the property.

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Legislative history

Amended by Stats. 2025, Ch. 149, Sec. 1. (AB 418) Effective January 1, 2026.