California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 3699
Official textleginfo.legislature.ca.govlast amended
On receipt of the notice described in Section 3698, the board of supervisors shall by resolution either approve or disapprove the proposed sale and shall transmit a certified copy of the resolution to the tax collector within five days after its action. Failure to adopt or to transmit the resolution within the prescribed times shall not affect the validity of a sale approved by a board of supervisors.
Source: view the official text