2005 California Revenue and Taxation Code Sections 3771-3776 Article 1. General Provisions

3771.  As used in this chapter, "taxes" includes assessments.
3772.  As used in this chapter, "taxing agency" includes a county
treasurer acting as trustee for a reclamation district and the
"governing body" of a taxing agency includes such a county treasurer
acting with the consent of the board of trustees of the reclamation
district.
3772.5.  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.
3773.  Whenever property becomes subject to a power of sale pursuant
to Section 3691 for taxes, including taxes levied by a city or any
taxing agency or for a revenue district the taxes of which are
collected by county officers, the city or taxing agency or revenue
district has all the rights under this chapter of a taxing agency to
which property has been deeded for taxes.
3774.  The State has all the rights under this chapter of a taxing
agency to which property has been deeded for taxes.
3775.  Whenever the county or the State is the purchaser the price
shall be agreed upon between the county board of supervisors and the
State Controller and the governing body of any city in which such
property may be located and such price shall be paid to the county
tax collector for distribution.
3776.  Notwithstanding anything to the contrary, no parcel for which
a tax certificate has been sold and not canceled shall be sold or
deeded to any taxing agency unless the taxing agency deposits into
the applicable tax certificate redemption fund, held by the tax
collector, the total amount required to be paid to the holder of the
tax certificate pursuant to Section 4527.