Skip to content

DIVISION 1. PROPERTY TAXATION 50-5911›PART 6. TAX SALES 3351-3972›CHAPTER 8. Deed to State, County or Public Agencies 3771-3841›ARTICLE 1. General Provisions 3771-3776

§ 3772.5

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

For purposes of this chapter:

(a) “Low-income persons” means persons and families of low or moderate income, as defined by Section 50093 of the Health and Safety Code.

(b) “Nonprofit organization” means a nonprofit organization incorporated pursuant to Part 2 (commencing with Section 5110) of Division 2 of Title 1 of the Corporations Code for the purpose of acquisition of either of the following:

(1) Single-family or multifamily dwellings for rehabilitation and sale or rent to low-income persons, or for other use to serve low-income persons.

(2) Vacant land for construction of residential dwellings and subsequent sale or rent to low-income persons, for other use to serve low-income persons, or for dedication of that vacant land to public use.

(c) “Rehabilitation” means repairs and improvements to a substandard building, as defined in Section 17920.3 of the Health and Safety Code, necessary to make it a building that is not a substandard building.

(Amended by Stats. 1999, Ch. 83, Sec. 173. Effective January 1, 2000.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.