PART 7. REDEMPTION [4101. - 4379.]

Part 7 enacted by Stats. 1939, Ch. 154.

§§ 4101–4379 · 58 sections

CHAPTER 1. Redemption Generally §§ 4101–4116 · 22 sections
- § 4101 Tax-defaulted property may be redeemed until the right of redemption is terminated.
- § 4101.5 The tax collector may provide notification of the tax defaulted status of the property to the property owner. This notice is in addition to the notification…
- § 4102 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…
- § 4103 (a) Redemption penalties are the sum of the following: (1) Beginning July 1st of the year of the declaration of tax default, on the declared amount of…
- § 4104 If the property is not on the current roll, the tax collector may do either of the following: (a) Require that the redemptioner pay the current taxes and…
- § 4104.3 After the settlement under Section 2630, the delinquent roll, or a photographic copy thereof, shall remain on file in the tax collector’s office and the…
- § 4105 The tax collector shall be the redemption officer of the county. Application to redeem shall be made to the tax collector.
- § 4105.1 The tax collector shall prepare an estimate of the amount necessary to redeem.
- § 4105.2 When tax-defaulted property is redeemed and upon the request of the redemptioner, the tax collector shall issue a certificate of redemption. With the approval…
- § 4106 The certificates, with the money, shall be delivered to the tax collector and he or she shall receipt each certificate. One certificate shall be given to the…
- § 4106.1 With the approval of the board of supervisors the tax collector may establish a procedure for making and preserving a record of individual redemption and…
- § 4107 Any redemption certificate may be destroyed by the county tax collector if (a) the destruction has been approved by order of the board of supervisors of the…
- § 4108 (a) Not less than once every 12 months and on dates approved by the auditor the tax collector shall account to the auditor for all moneys collected during the…
- § 4108.5 (a) The records and accounts of the tax collector pursuant to this part shall be audited at least once each three years. (b) This section shall become…
- § 4109 The tax collector shall note the fact and date of redemption on the margin of each delinquent roll opposite the description of the property. In the event that…
- § 4109.5 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…
- § 4110 The tax collector shall prepare and set up a convenient and appropriate index record, or other workable system of tax-defaulted property. The record shall be…
- § 4112 (a) When tax-defaulted property subject to the notice recorded under Section 3691.4 is redeemed, the tax collector shall collect all of the following, in…
- § 4113 Whenever tax-defaulted property is redeemed, the redemptioner or any other person claiming through the redemptioner may bring suit to quiet title to all or any…
- § 4114 When it can be determined from an inspection of the tax records that the tax collector has erroneously computed the amount necessary to redeem a parcel of…
- § 4115 If payment of the redemption deficiency is not made within 30 days following the mailing of the notice or bill required by Section 4114, the deficiency shall…
- § 4116 Any redemption deficiency on account of which the notice or bill required by Section 4114 is not mailed within 4 years after the date of the original…
CHAPTER 2. Redemption of Part of Assessment §§ 4131–4159 · 13 sections
1. ARTICLE 1. General Provisions and Definitions §§ 4131–4132 · 2 sections
  - § 4131 It is hereby declared to be the policy of the state and the intent of this chapter to provide for: (a) The satisfaction and removal of any lien secured to any…
  - § 4132 For the purposes of this chapter: (a) Improvements are not a parcel separate from the land on which they are situated. (b) An undivided interest is a parcel…
2. ARTICLE 2. Payments §§ 4141–4143 · 3 sections
  - § 4141 Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the following: (a) The sum of the amounts computed by multiplying…
  - § 4142 Where delinquent taxes are being paid in installments, and a lien is sought to be satisfied and removed under this chapter, there shall be credited on the…
  - § 4143 (a) Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this part, the tax collector,…
3. ARTICLE 3. Applications and Computations §§ 4151–4159 · 8 sections
  - § 4151 Any person filing an affidavit of interest may apply to the tax collector to have any parcel separately valued in order that it may be redeemed under the…
  - § 4153 The county assessor shall determine a separate valuation on the parcel for each of the years for which it was delinquent, and shall determine the valuation of…
  - § 4154 If the assessor has set forth the value of personal property, or leasehold improvements, or possessory interests opposite his or her determination of the value…
  - § 4155 If the assessor has not set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of…
  - § 4156 The amount necessary to redeem the parcel is the sum of the following: (a) The amount of defaulted taxes on the parcel. (b) Delinquent penalties in an amount…
  - § 4157 The amount necessary to redeem the remaining parcel is the sum of the following: (a) The amount of defaulted taxes on the whole assessment less the amount of…
  - § 4158 Where delinquent taxes are being paid in installments, and a parcel is separately redeemed under this chapter, there shall be credited on the amount necessary…
  - § 4159 In all other respects, the redemption shall be made in the ordinary manner.
CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments §§ 4186–4337 · 15 sections
1. ARTICLE 1. General Provisions §§ 4186–4187 · 2 sections
  - § 4186 As used in this chapter, “taxes” includes all taxes and assessments and annual installments of assessments charged on the roll, except for the following: (a)…
  - § 4187 As used in this chapter, “back taxes” means all payments required to be made under any provision of law allowing payment of delinquent taxes in installments,…
2. ARTICLE 2. Permanent Installment Plan §§ 4216–4226 · 11 sections
  - § 4216 As used in this article: (a) “Redemption amount” means the total amount which would be necessary to redeem tax-defaulted property at the time an election is…
  - § 4217 (a) Any person may elect to pay delinquent taxes in installments under this article at any time prior to 5 p.m. on the last business day prior to the date when…
  - § 4218 (a) During the time payments are made under this article: (1) The property subject to the installment plan shall not become subject to a power of sale pursuant…
  - § 4219 Election to pay delinquent taxes in installments is made by payment, in the same manner as a redemption, of 20 percent, or more, of the redemption amount. All…
  - § 4220 In each succeeding fiscal year the redemptioner shall pay all current taxes and penalties coming due in that fiscal year before the delinquency date of the…
  - § 4221 In each succeeding fiscal year the redemptioner shall pay, before the delinquency date of the last installment of current taxes, the sum of the following: (a)…
  - § 4222 If all payments are not made on or before the dates prescribed, the property may become subject to a power of sale pursuant to Section 3691 in the same manner…
  - § 4222.5 (a) Notwithstanding any other provision of this article, the tax collector of any county that is designated by the Governor to be in a state of emergency or…
  - § 4223 Payments under this article are not a redemption or partial redemption.
  - § 4225 The redemption certificate for a redemption under this article shall show: (a) The amounts used to arrive at the redemption amount at the time of an election…
  - § 4226 Except as provided in this article, the redemption shall be made in the usual manner.
3. ARTICLE 5. Credits and Distribution §§ 4336–4337 · 2 sections
  - § 4336 When property is redeemed on which delinquent taxes have been paid in installments, there shall be credited on the amount necessary to redeem the total amount…
  - § 4337 When payment of delinquent taxes in installments on any property was started under any provision of law and payment of delinquent taxes in installments on the…
CHAPTER 4. Preparation of Abstract Lists §§ 4372–4379 · 8 sections
- § 4372 The abstract list shall contain all information in the rolls from which it is prepared relating to unpaid items and shall be in such form, to be approved by…
- § 4373 Each year after property becomes tax defaulted by operation of law, the tax collector shall insert in the abstract list, or prepare an abstract list of, unpaid…
- § 4374 Upon completion of any abstract list or the insertion of new information therein the auditor shall certify thereon that it contains a true and correct…
- § 4375 When defects in description or form or clerical errors occur because of the preparation of the abstract list, they may be corrected on the abstract list under…
- § 4376 The abstract list, or a copy certified by the tax collector, showing unpaid taxes against any property, is prima facie evidence of the assessment, the property…
- § 4377 Any delinquent tax roll and original secured roll on which it is based containing the information set forth in the abstract list may be destroyed by the county…
- § 4378 Upon the destruction of the delinquent tax roll and the original secured roll pursuant to Section 4377, any property or interest therein which theretofore…
- § 4379 No proceeding or defense based upon a right or claim under a tax deed issued pursuant to this division upon property or any interest therein not appearing upon…