PART 7.5. TAX CERTIFICATES [4501. - 4531.]

Part 7.5 added by Stats. 1995, Ch. 189, Sec. 7.

§§ 4501–4531 · 19 sections

1. CHAPTER 1. General Definitions §§ 4501–4505 · 5 sections

   • § 4501 The definitions in this chapter shall govern the construction of this part.
   • § 4502 “Assigned penalties” means, with respect to any taxes and assessments assigned pursuant to a tax certificate, any and all penalties related thereto which are…
   • § 4503 “Delinquency date” means the date on which a delinquency penalty attaches to taxes pursuant to Section 75.52, 2617, 2618, 2704, 2705, 2759, 2760, 2761, or…
   • § 4504 “Secured roll property” means property that remains on the secured roll after taxes thereon have been declared in default.
   • § 4505 “Tax certificate” means the intangible property right created upon a sale by the tax collector pursuant to Chapter 3 (commencing with Section 4521) of the…
2. CHAPTER 2. Authorization and Administration §§ 4511–4513 · 3 sections

   • § 4511 Any county may, upon the recommendation of the tax collector, and by resolution of the board of supervisors of that county adopted during the fiscal year for…
   • § 4512 In each county that elects to sell tax certificates, there shall be created a Tax Certificate Redemption Fund. Moneys in the Tax Certificate Redemption Fund…
   • § 4513 Nothing in this part shall reduce, change, affect, or otherwise alter the rights of any property owner or taxpayer that exist in the absence of this part.…
3. CHAPTER 3. Sale of Tax Certificates §§ 4521–4531 · 11 sections

   • § 4521 Commencing no earlier than the date the property is declared in default, the tax collector may offer for sale as provided in Section 4511 tax certificates for…
   • § 4522 For purposes of Chapter 1A (commencing with Section 4653) and Chapter 3 (commencing with Section 4701) of Part 8, the receipt by the tax collector of the…
   • § 4523 The proceeds from the sale of a tax certificate shall be applied as follows: (a) (1) To the Tax Certificate Redemption Fund, in an amount equal to a minimum of…
   • § 4524 (a) Upon the receipt by the tax collector of the entire amount of the taxes, assessments, and assigned penalties assigned by a tax certificate, the tax…
   • § 4525 The tax collector may stop the collection of amounts in respect of a delinquency by the holder of a tax certificate at any time by canceling that tax…
   • § 4526 A tax certificate shall not be considered as having any situs in the county in which the real property is located for which the tax certificate is issued.
   • § 4527 (a) The tax collector shall pay to the holder of a tax certificate, from amounts on deposit in the Tax Certificate Redemption Fund, an amount equal to the…
   • § 4528 (a) (1) The tax collector may sell tax certificates by any form of public or private sale, including, but not limited to, an auction, a negotiated sale, or a…
   • § 4529 The tax collector shall make and maintain the tax certificate record which shall be a list of all the tax certificates sold, showing the date of the sale, a…
   • § 4530 Any tax certificate may be transferred at any time before it is canceled by endorsement by the tax collector, if the tax certificate is held in physical form,…
   • § 4531 (a) A holder of a tax certificate may apply to the tax collector for a duplicate certificate if the original certificate has been lost or destroyed. The tax…