California Code, Revenue and Taxation Code - RTC § 3793.1

(a) The sales price of any property sold under this article shall include, at a minimum, the amounts of all of the following:

(b) If the property or property interests have been offered for sale under the provisions of Chapter 7 (commencing with Section 3691) at least once and no acceptable bids therefor have been received, the tax collector may, in his or her discretion and with the approval of the board of supervisors, offer that property or those interests at a minimum price that the tax collector deems appropriate.

(c) The board of supervisors may permit a nonprofit organization to purchase property or property interests by way of installment payments.

(d) For purposes of this section, the “outstanding balance of any property tax postponement loan” is the sum of the following: