Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

CHAPTER 1. Redemption Generally

Section 4102

4102. Redemption of amount generally. 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 defaulted taxes.

(b) Delinquent penalties and costs.

(c) Redemption penalties.

(d) A redemption fee of one dollar and fifty cents ($1.50) on each separately valued parcel tax defaulted after June 13, 1947, and prior to June 13, 1969. A redemption fee of two dollars ($2) on each separately valued parcel tax defaulted after June 12, 1969, and prior to January 1, 1979. A redemption fee of five dollars ($5) on each separately valued parcel tax defaulted after January 1, 1979, and prior to January 1, 1984, and a redemption fee of fifteen dollars ($15) on and after that date. On property tax defaulted prior to June 13, 1947, there shall be no redemption fee collected.

History.—Stats. 1947, p. 1725, in effect June 13, 1947, added subsection(d) Stats. 1953, p. 2102, in effect September 9, 1953, substituted "which were a lien on the property at the time of the" for "for the year of" in subsection (b). Stats. 1955, p. 717, in effect September 7, 1955, substituted "one dollar and fifty cents ($1.50)" for "two dollars ($2)" and made technical change in subsection (d). Stats. 1959, p. 2821, in effect September 18, 1959, deleted qualifying clause to subsection (b) which read, "which were a lien on the property at the time of the sale to the State." Stats. 1968, p. 1862, in effect November 13, 1968, substituted all present language following "State" in subsection (d) for "subsequent to June 13, 1947". Stats. 1971, p. 192, in effect March 4, 1972, substituted all after "sold to the state" in subsection (d). Stats. 1978, Ch. 430, in effect January 1, 1979, substituted the second sentence for "which fee shall be two dollars ($2) on and after such date." in subsection (d). Stats. 1983, Ch. 1224, in effect January 1, 1984, substituted "A redemption fee . . . that date." for ", which fee shall be five dollars ($5) on and after such date." after "1979" in the second sentence, and deleted the former third sentence of subdivision (d). Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "defaulted" for "sold" in subdivision (a); and substituted "tax defaulted" for "sold to the state" in the first and second sentences, and added the fourth sentence, to subdivision (d). Stats. 1985, Ch. 316, effective January 1, 1986, substituted "tax defaulted" for "sold to the state" after "parcel" in the third sentence of subsection (d). Stats. 1992, Ch. 523, in effect January 1, 1993, added "total" after "The", and "all prior year" after "of", in subdivision (a).

Note.—See note following Section 2194.

Penalties.—Delinquent penalties are specified in Section 2617, 2618 and 2922. "Redemption penalties" are specified in the following section.

Redemption.—Tender by check of the full amount of unpaid taxes, interest, and penalties necessary to redeem real property previously deeded to the state on account of tax delinquencies constitutes redemption, as contemplated by the applicable statutes, Peterson v. State of California, 138 Cal.App.3d 110. The only means provided under the statutes to accomplish redemption and avoid a power of sale is to pay the redemption penalties as provided by this section, Section 4216, and Section 4221. This section does not except a redemptioner who has acquired title under foreclosure of a deed of trust from the statutory obligation to pay redemption penalties. Ferreira v. El Dorado County, 222 Cal.App.3d 788.