Does the sale of a tax-delinquent property at a tax sale constitute a contract between the purchaser and the state?

California, United States of America


The following excerpt is from Craland, Inc. v. State of California, 214 Cal.App.3d 1400, 263 Cal.Rptr. 255 (Cal. App. 1989):

Because the sale of tax-delinquent property to a private purchaser at a tax sale constitutes a contract between the purchaser and the state (see Anglo Cal. Nat. Bank v. Leland, supra, 9 Cal.2d at p. 352, 70 P.2d 937), plaintiff contends defendants are bound to disclose known, hidden defects just like any other private sellers of land. Plaintiff cites Civil Code section 1635, which states: "All contracts, whether public or private, are to be interpreted by the same rules, except as otherwise provided by this Code."

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