DIVISION 1. PROPERTY TAXATION 50-5911›PART 6. TAX SALES 3351-3972›CHAPTER 7. Sale to Private Parties After Deed to State 3691-3731.1

§ 3723

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

If the board of supervisors dispute the correctness of any share claim, the money received from the sale of the parcel involved in the disputed claim shall remain in the delinquent tax sale trust fund until the settlement of the claim by agreement of the governing boards or officers of the taxing agencies having delinquent taxes or assessments on the parcel or by judgment of a court.

(Enacted by Stats. 1939, Ch. 154.)

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California Revenue and Taxation Code

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