{"code":"RTC","codeName":"Revenue and Taxation Code","section":"4109.5","citation":"Rev. & Tax. Code, § 4109.5","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. 1971, Ch. 1177.","effective":null,"html":"<p>If delinquent taxes are paid in installments, the tax collector may stamp or write “See Supplemental Record” on the margin of the delinquent roll, or abstract list.</p><p>On a supplemental record set up by the tax collector for the purpose, he shall show the name of the person making the payments, a description of the property, the amount paid, the year or years of delinquency, and the number of the certificate of redemption, if any, issued.</p>","text":"If delinquent taxes are paid in installments, the tax collector may stamp or write “See Supplemental Record” on the margin of the delinquent roll, or abstract list. On a supplemental record set up by the tax collector for the purpose, he shall show the name of the person making the payments, a description of the property, the amount paid, the year or years of delinquency, and the number of the certificate of redemption, if any, issued.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redemption-generally-4109-5","source":"California Legislative Information bulk export (pubinfo)"}