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Earlier editions: 2020-112018-112026-09

DIVISION 1. PROPERTY TAXATION 50-5911›PART 6. TAX SALES 3351-3972›CHAPTER 8. Deed to State, County or Public Agencies 3771-3841›ARTICLE 2. Purchase from the State 3791-3813

§ 3795.5

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

In the case of an agreement involving a nonprofit organization, the board of supervisors may establish conditions of sale, including reporting, to assure the completion of rehabilitation within a reasonable time and maximum benefit to low-income persons. These conditions shall include, but are not limited to, the following:

(a) Requiring compliance with a jurisdiction’s consolidated plan or a community development plan.

(b) Articles of incorporation filed with the Secretary of State, stating that the organization is incorporated for the purposes specified in subdivision (b) of Section 3772.5.

(Amended by Stats. 2002, Ch. 269, Sec. 2. Effective January 1, 2003.)

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California Revenue and Taxation Code

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