Section 9303 Of Article 1. General Provisions From California Streets And Highways Code >> Division 11. >> Chapter 9. >> Article 1.
9303
. If the municipal property tax is collected by county
officials and sales for nonpayment of such taxes are made to the
State, the State shall be the purchaser at any delinquency sale held
pursuant to this division. However, the State shall hold the title
acquired at such sale upon behalf of the city and shall account to
the city for any money received upon redemption or from the sale of
such property. The city, for the purposes of this division, shall be
deemed the real purchaser.