Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 2. Corrections

Article 4. Incorrect Application of Payment on Redemption

Section 4921

4921. Verified statement by redemptioner. The redemptioner shall sign and file with the tax collector a verified statement containing complete details of the transaction. If the transfer is made the voucher shall be preserved as a public record and reference to it shall be entered on the delinquent roll opposite the unintended property.

History.—Added by Stats. 1945, p. 1953, in effect September 15, 1945. Stats. 1974, Ch. 1101, p. 2348, in effect January 1, 1975, substituted "tax collector" for "redemption officer" in the first sentence.