California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 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.
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