Chapter 8 of Part 6 of Division 1 of the California Revenue and Taxation Code allows public agencies, taxing agencies and eligible nonprofit organizations to enter into an agreement to purchase tax-defaulted property by either submitting a request to purchase or by objecting to the sale of properties scheduled for public and/or sealed auction(s).
Public agencies and taxing agencies may use a property for any purpose that is not otherwise prohibited by local planning and land use regulations.
Nonprofit organizations, if purchasing residential properties, may purchase only substandard properties and, after rehabilitation, must sell to, rent to or otherwise use the properties to serve the needs of low-income persons. Nonprofit organizations that purchase vacant land must meet the same objectives or may dedicate the land for public use.
Questions: Contact the Tax Collector's Office at (415) 473-6909.