Cal. Revenue and Taxation Code § 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: (1) All defaulted taxes and assessments, and all associated penalties and costs. (2) Redemption penalties and fees incurred through the month of the sale. (3) All costs of the sale. (4) The outstanding balance of any property tax postponement loan. (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: (1) The tax payments made by the State Controller’s office on behalf of the claimant in the Property Tax Postponement Program. (2) Accrued interest pursuant to Section 16183 of the Government Code, subject to Sections 20644 and 20644.5. (3) Other associated fees and penalties as deemed appropriate by law. (4) Less any payments already made on the property tax postponement loan.