{"code":"RTC","codeName":"Revenue and Taxation Code","section":"4102","citation":"Rev. & Tax. Code, § 4102","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 7. REDEMPTION [4101. - 4379.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-7"},{"name":"CHAPTER 1. Redemption Generally [4101. - 4116.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-7/chapter-1"}],"history":"Amended by Stats. 1992, Ch. 523, Sec. 30.   Effective January 1, 1993.","effective":"1993-01-01","html":"<p>The amount necessary to redeem shall be paid in lawful money of the United States and is the sum of the following:</p><p>(a) The total amount of all prior year defaulted taxes.</p><p>(b) Delinquent penalties and costs.</p><p>(c) Redemption penalties.</p><p>(d) A redemption fee of one dollar and fifty cents ($1.50) on each separately valued parcel tax defaulted after June 13, 1947, and prior to June 13, 1969. A redemption fee of two dollars ($2) on each separately valued parcel tax defaulted after June 12, 1969, and prior to January 1, 1979. A redemption fee of five dollars ($5) on each separately valued parcel tax defaulted after January 1, 1979, and prior to January 1, 1984, and a redemption fee of fifteen dollars ($15) on and after that date. On property tax defaulted prior to June 13, 1947, there shall be no redemption fee collected.</p>","text":"The amount necessary to redeem shall be paid in lawful money of the United States and is the sum of the following: (a) The total amount of all prior year defaulted taxes. (b) Delinquent penalties and costs. (c) Redemption penalties. (d) A redemption fee of one dollar and fifty cents ($1.50) on each separately valued parcel tax defaulted after June 13, 1947, and prior to June 13, 1969. A redemption fee of two dollars ($2) on each separately valued parcel tax defaulted after June 12, 1969, and prior to January 1, 1979. A redemption fee of five dollars ($5) on each separately valued parcel tax defaulted after January 1, 1979, and prior to January 1, 1984, and a redemption fee of fifteen dollars ($15) on and after that date. On property tax defaulted prior to June 13, 1947, there shall be no redemption fee collected.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redemption-generally-4102","source":"California Legislative Information bulk export (pubinfo)"}