CA AB2746

Specifies that the commencement of a tax sale constitutes the actual sale date regardless of when the auction concludes

Establishes that taxpayers lose all rights in the property during the auction period if they fail to redeem by the final redemption date

Provides that any person or entity with title of record loses all legal and equitable interests in tax-defaulted property upon the close of the redemption period, unless redemption rights are revived

Clarifies that redemption rights are revived if the property is not sold or if the tax collector approves a credit transaction and does not receive full payment by the required date

Specifies that these provisions apply regardless of whether the tax sale is conducted in person or by designee, and do not affect the distribution of sale proceeds