California Revenue and Taxation Code § 3795.5

Revenue and Taxation Code
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In the case of an agreement involving a nonprofit organization, the board of supervisors may establish conditions of sale, including reporting, to assure the completion of rehabilitation within a reasonable time and maximum benefit to low-income persons. These conditions shall include, but are not limited to, the following: (a) Requiring compliance with a jurisdiction’s consolidated plan or a community development plan. (b) Articles of incorporation filed with the Secretary of State, stating that the organization is incorporated for the purposes specified in subdivision (b) of Section 3772.5.

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