California Revenue and Taxation Code CHAPTER 1 - Redemption Generally

• Section 4101.
  Tax-defaulted property may be redeemed until the right of redemption is terminated.(Amended by Stats. 1984, Ch. 988, Sec. 69. Effective September 11, 1984.)
• Section 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...
• Section 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...
• Section 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 defaulted...
• Section 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...
• Section 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...
• Section 4105.
  The tax collector shall be the redemption officer of the county. Application to redeem shall be made to the tax collector.(Amended by Stats. 1988, Ch....
• Section 4105.1.
  The tax collector shall prepare an estimate of the amount necessary to redeem.(Amended by Stats. 1971, Ch. 1177.)
• Section 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 of...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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 inoperative...
• Section 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...
• Section 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...
• Section 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...
• Section 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 addition to...
• Section 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...
• Section 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...
• Section 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...
• Section 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...

Last modified: October 22, 2018