Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

CHAPTER 1. Redemption Generally

Section 4101.5

4101.5. Notification of tax defaulted property. 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 required by Section 2612.

History.—Added by Stats. 1995, Ch. 527, in effect January 1, 1996.

History.—Amended by Stats. 1941, p.139 (First Extra Session 1940) in effect June 1, 1941. Repealed and reenacted by Stats. 1941, p. 1430, operative June 1, 1941, which added to original provisions the words "if the right of redemption has not been terminated." Stats. 1955, p. 835, in effect September 7, 1955, deleted "by the redemptioner" following "redeemed" and deleted sentence defining "redemptioner." Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "Tax-defaulted" for "tax-sold," and deleted "and, if the right of redemption has not been terminated, tax-deeded property" after "property".

Note.—See note following Section 2194.

Law governing.—A redemption cannot be made more onerous by laws passed subsequent to the sale to the state. See cases cited under the heading "Law Governing" in the summary preceding Chapter 1, Part 6, Division 1 of the code.

Effect of Judgment lien.—The right to redeem tax-deeded property is not subject to a judgment lien, since such liens attach only to real property actually owned by the judgment debtor. Helvey v. Bank of America, 43 CalApp.2d 532.

Successor in interest.—A mortgagor's right of redemption in tax-sold property is subject to foreclosure proceedings by the mortgagee, and the purchaser at the foreclosure sale may redeem the property as successor in interest in the absence of steps taken by the state to terminate the right of redemption. Potter v. Entler, 71 Cal.App.2d 710.

Evidence and effect of reception.—Proof that the assessment and payment of taxes occurred subsequent to the time the property was deeded to the state is evidence the property was redeemed, since it is presumed that the assessor has regularly and correctly assessed property. Redemption restores title to the redeemed property to the former owner or his successor in interest and may occur anytime prior to the execution of a deed by the state. Hohn v. Riverside County Flood Control and Water Conservation District, 228 Cal.App.2d 605.

Volunteer.—A volunteer acquires no right whatsoever by the payment of taxes on the land of another. Spencer v.Harmon Enterprises, Inc., 234 Cal.App.2d 614.

The 1955 amendment to this section allows interested parties such as lienholders to protect their interest by redemption. It does not extend the privilege to volunteers. Potter v. Los Angeles County, 251 Cal.App.2d 280.