the sum above named, upon receipt of a copy of said resolution, certified by the clerk of said board of supervisors, the state controller may thereupon, by written authorization, direct the tax-collector of the county, or city and county, to sell the said property so described in said resolution for a sum not less than the sum stated in said resolution, together with the expenses of sale. The expense of giving the notice herein required shall be a charge against the property so advertised, and shall be collected by the collector, and no redemption of such property before said sale may be had without payment of such cost of advertising; and to secure the payment of such advertising cost the collector shall demand in advance from the party or parties seeking to purchase, a deposit with said officer of a sum sufficient to defray such cost of advertising, which deposit shall be forfeited in the event said party or parties fail or refuse to purchase at such sale; provided, that if the party or parties so depositing fail to secure such property on their bid, such deposit shall be returned, and such advertising cost shall be collected from the successful purchaser; provided, also, that if the board of supervisors of the county, or city and county, in which the property is situated shall by resolution entered upon the minutes, direct the tax-collector to apply for an authorization of sale of any property which has been deeded to the state, and shall authorize him to order the necessary advertising to be done at county expense, the tax collector shall thereupon proceed as though a deposit had been made to cover advertising costs, and shall add a proportionate part of the total expense of advertising to the amount of taxes, penalties and interest chargeable against each tract or parcel sold. In any case in which no sale is made, the advertising shall be charged and paid as are other county charges. [Amendment approved 1913; Stats. 1913, p. 559.] Legislation § 3897. 1. Added by Code Amdts. 1873-74, p. 153. 2. Amended by Stats. 1895, p. 338. 3. By Stats. 1897, p. 436. 4. By Stats. 1905, p. 31. 5. By Stats. 1907, p. 697. 6. By Stats. 1913, p. 559. § 3898. Distribution of moneys received at sale. Deed to purchaser. Form. No charge for deed. Tax-collector's report of sales. Recorder's notations. Refund to purchaser not finally awarded property. 1. The moneys received from such sale shall be distributed as follows: The taxcollector shall deduct the penalties, costs and other amounts received as expenses of such sale in such cases as the property so sold shall have been sold for a sum not less than the amount of all taxes levied thereon and all interest, costs, penalties and expenses up to the date of such sale, but where the property so sold shall have been sold for a sum less than said amount, the tax-collector shall deduct only the amounts received as expenses attending such sale, and the balance shall be distributed between the state and the county, or city and county in the proportion that the state rate bears to the county, or city and county, rate of taxation; said tax-collector shall pay all amounts into the county treasury, and the treasurer shall account to the state for its portion in the settlement required by section 3865 and section 3866. 2. On receiving the amount bid, as prescribed in the preceding seetion, the tax-collector must execute a deed to the purchaser, which deed shall be in substance and may be in form as follows: day of —, 19-, between "This indenture, made the collector of the county of of the county of tax That whereas, the real property hereinafter described was duly sold and conveyed to the state of California for the nonpayment of taxes which had been legally levied and which were a lien upon said property under and in accordance with law; and Whereas, in conformity with law the state of California, acting by and through tax-collector as aforesaid, did offer said property, hereinafter described, for sale at public acution to the highest bidder, at which sale said second party became the purchaser of the whole thereof for the sum of $ Now, therefore, the said first party in consideration of the premises and in pursuance of the statute in such case made and provided, does hereby grant to the said second party, his heirs and assigns, that certain real property herein before referred to, and situate in the county of state of California, more particularly described as follows, to wit: ** In witness whereof, said first party has hereunto set his hand the day and year first above written. Tax-collector of the county of No other matters need be recited in the said deed than those provided for in the above form. No charge shall be made by the tax-collector for the making of any such deed, and the acknowledgment of all such deeds shall be taken by the county clerk free of charge. Said deed shall be prima facie evidence of all the facts recited therein and shall operate to convey all of the interest of the state in and to said property. 3. Within ten days after each sale as provided in the preceding seetion the tax-collector shall report to the assessor and recorder, giving the name or names of all persons to whom deeds have been issued under the provisions of this section, together with the dates of such deeds, the amount for which the property was sold, a description of the property conveyed, together with the numbers and dates of the certificates of sale and of the tax deeds by which title to such property so granted was conveyed to the state. 4. The recorder shall note on the margin of each certificate of sale and of each tax deed involved in the sale and transfer of such property, the name of the purchaser, the date of the deed to the purchaser and the consideration named therein. The assessor shall use such report in his determination of the ownership of such property for assessment purposes. 5. Whenever, in any action at law, it shall be determined by a court that the sale and conveyance provided for in this and the preceding section are void for any reason and that the purchaser from the state may not be finally awarded the property so purchased, no decree of the court shall be given declaring a forfeiture of the property until the former owner, or other party in interest, shall have repaid to the purchaser the full amount of taxes, penalties and costs paid out and expended by him, to be determined by the court, in pursuit of the state's title to the property so sold. The said purchaser may also present a claim against the county, in the manner provided by law, for a refund . of the amount paid into the county treasury as the purchase price of such property in excess of the amount for which he may have been reimbursed for taxes, penalties, and costs as herein provided, and such excesss shall be refunded in acordance with section 3804 of this code. [Amendment approved 1913; Stats. 1913, p. 560.] Deed, when and by whom to be made: See ante, § 3785. Legislation § 3898. 1. Added by Code Amdts. 1873-74, p. 154. 2. Amended by Stats. 1895, p. 338. 3. By Stats. 1905, p. 32. 4. By Stats. 1907, p. 699. 5. By Stats. 1913, p. 560. § 3898a. Transfer to university of lands acquired by tax sales. Whenever the state has or shall become the owner of any property sold for taxes and the deed to the state has been filed with the controller, upon which property there appears of record a mortgage to the regents of the University of California, and such mortgage and the debt secured thereby have not been both paid in full and satisfied of record, the controller, upon receiving proof, by affidavit of the president and secretary, or acting secretary or of the treasurer of said regents, that the debt secured by said mortgage has not been fully paid, shall direct the tax-collector of the county, or city and county, in which such lands are situated, to execute a deed of such lands in the name of the state of California to the regents of the University of California. Said tax-collector shall thereupon publish a notice once a week for at least three successive weeks in some newspaper published in the county or city and county in which such lands are situated, or if there be no newspaper published therein, then said tax-collector shall post a notice in three conspicuous places in said county, or city and county, at least three weeks before the day to be named in said notice as hereinafter provided. Said notice must state that on or after a day therein mentioned (which day shall be not less than four weeks, and not more than eight weeks after the first publication or posting of said notice), said tax-collector will execute and deliver to the regents of the University of California a deed to the property, and shall describe said property and shall state that said deed will be made because of a sale of said property to the state for delinquent taxes, and because the regents of the University of California are interested in the said property. No other matters need be contained in said notice. One or more pieces of land may be described in the affidavit, notice, deed and report herein provided for. Unless prior to the day so to be mentioned in such notice, there shall be paid to the said taxcollector the full amount for which said property was sold to the state, together with all interest and penalties thereon and all expenses and costs connected therewith, and all subsequent state and county taxes not theretofore paid in full, and all interest and penalties thereon and all costs and expenses connected therewith, and also the expense of publishing or posting said notice, as the case may be, then said tax-collector shall on said day, or within ten days thereafter, execute, acknowledge and deliver such deed to said regents without any payment, charge or fee therefor, and shall within five days thereafter report in writing to the controller the fact of the execution of such deed. In the event said notice shall describe two or more pieces of land assessed separately and sold separately to the state, then if all the payments above provided for be made within the time aforesaid in respect to any one of said pieces so separately assessed and sold, (including the entire cost of publishing or posting said notice, as the case may be), such piece so paid upon shall not be included in the deed herein provided for, and the fact of such payment and amount paid shall be stated in the said report to the controller. Such deed shall transfer, grant, convey and confirm to the regents of the University of California the entire title to such lands, free and clear of all claims and encumbrances whatsoever; but nothing herein contained shall be held to interfere with the right of said regents to enforce said mortgage or the payment of the debt secured thereby, or to procure a decree of foreclosure and a sale under such decree of all or any of the property described in such mortgage. Said deed shall recite the facts in this section provided as authorizing its execution and shall be prima facie evidence thereof and of all matters therein recited and of the ownership of said lands by said regents. Said deed may be recorded in the office of the county recorder of the county or city and county in which any such lands are situated; and upon the expiration of two years after it has been so recorded, shall, (except as against parties deriving title through a sale and purchase under decree of foreclosure of such mortgage), be conclusive evidence that the complete fee-simple title to the property therein described vested at the date of said deed in the regents of the University of California, free and clear of all claims, liens, charges, and encumbrances whatsoever; provided, however, that in any action which may be commenced against said regents before the expiration of said two years to question the title of said regents to said property, said deed shall be prima facie evidence only. The expense of the publication and posting herein provided for shall be paid by the regents of the University of California, unless such expense should be paid to said tax-collector prior to the day mentioned in said notice, as hereinabove permitted. While any mortgage to said regents appears of record and not satisfied of record, no sale of any lands therein described shall be made under the provisions of section three thousand eight hundred and ninety-seven of this code. Any moneys which may be paid under the provisions of this section shall be distributed as provided in section three thousand eight hundred and ninety-eight of this code. Legislation § 3898a. Added by Stats. 1903, p. 154. § 3899. Action for taxes over three hundred dollars. The controller may, at any time after a delinquent-list has been delivered to a taxcollector, direct such tax-collector not to proceed in the sale of any property on said list whereon the taxes shall amount to three hundred dollars or more. Upon such direction, the tax-collector must make out, and deliver to the controller, a certified copy of the entries upon the delinquent-list relative to such tax. The controller shall thereupon direct the attorney-general to bring suit against the delinquent, in the proper court, in the name of the people of the state of California, to enforce such collection. The provisions of the Code of Civil Procedure relating to pleadings, proofs, trials, and appeals, are hereby made applicable to the proceedings herein provided for. The moneys received in pursuance of this section shall be distributed as provided in the preceding section. [Amendment approved 1895; Stats. 1895, p. 339.] Action where tax over three hundred dollars: See ante, § 3771. Legislation § 3899. 1. Added by Code Amdts. 1873-74, p. 154. 2. Amended by Stats. 1895, p. 23 (approved February 25, 1895); this amendment reading (there being two amendments of § 3899 in 1895): "3899. The controller may, at any time after a delinquentlist has been delivered to a collector, direct such collector not to proceed in the collection of any tax on said list amounting to three hundred dollars, further than to offer for sale but once to the state any property upon which such tax is a lien. Upon such direction, the collector, after offering the property for sale once, if the taxes which are a lien upon such property are not then and there paid by the owner or person in interest, the collector must make out and deliver to the controller a certified copy of the entries upon the delinquent-list relative to such tax, and the tax-collector, or the controller, in case the tax-collector refuses or neglects for fifteen days after being directed to bring suit for collection by the controller, may proceed by civil action in the proper court, and in the name of the people of the state of California, to collect such tax and cost." 3. Amended by Stats. 1895, p. 339 (approved March 28, 1895). § 3900. Officials may designate where action shall be commenced. Whenever, in this title, any official, or officials, are authorized to commence an action for the violation of any law relating to revenue, or to compel the specific performance thereof, such official, or officials, may designate the county, or city and county, in which such action shall be commenced and prosecuted. [Amendment approved 1895; Stats. 1895, p. 339.] Attachment: See Code Civ. Proc., §§ 537-559, Crimes against the revenue and property of this state: Pen. Code, §§ 424-443. Legislation § 3900. 1. Added by Code Amdts. 1873-74, p. 155. 2. Amended by Stats. 1895, p. 339. |