Section 3361 Of Article 1.5. Deeds To The State From California Revenue And Taxation Code >> Division 1. >> Part 6. >> Chapter 1. >> Article 1.5.
3361
. Annually, on or before June 8th, the tax collector shall
publish a notice of power and intent to sell all property that will
be tax defaulted for one of the following:
(a) Five years or more on the date specified.
(b) Three or more years on the date specified in the case of
residential real property that could serve the public benefit by
providing housing or services directly related to low-income persons,
for which a request has been made by a city, county, city and
county, or nonprofit organization, pursuant to Section 3692.4, to
offer that property at the next scheduled public auction.
(c) Three years or more in the case of nonresidential commercial
property, as defined in Section 3691, in an applicable county, on the
date specified.