2005 California Revenue and Taxation Code Sections 3841 Article 3. Sales Between Taxing Agencies

3841.  If any property, whether subject to a power of sale pursuant
to Section 3691 or not, is deeded for taxes to two or more taxing
agencies, any one or more of them may sell and convey its or their
interest in all or any portion of the property to any one or more of
them for any agreed price and terms.  Any one of them may, by itself
or with another taxing agency, make the purchase.