Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

CHAPTER 1. Redemption Generally

Section 4105.2

4105.2. Contents of certificates. 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 the Controller as to form, each certificate of redemption shall show:

(a) The year of default.

(b) A description of the property.

(c) The amounts to be paid.

(d) The name of the person making the payment.

(e) The date of redemption.

Notwithstanding any other provisions of this code, where no physical document of the extended redemption certificate is prepared, all entries required to be made on the extended certificate shall be so stored that it can be made readily available to the public in an understandable form.

History.—Added by Stats. 1955, p. 835, in effect September 7, 1955, constituting provisions formerly in Section 4105, except: added "Upon redemption," and substituted "person making the payment" for "redemptioner." Stats. 1959, p. 2481, in effect September 18, 1959, inserted "as to form" after "Controller;" deleted "The name of the assessee at the time of the sale." from the list of requirements; substituted "year of sale" for "sale date" and relettered the subsentences. Stats. 1971, p. 2242, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector" for "redemption officer" in the first sentence. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "default" for "sale and number" in subsection (a). Stats. 1987, Ch. 1184, in effect January 1, 1988, operative July 1, 1988, substituted "when tax-defaulted . . . request of the redemptioner," for "Upon redemption," before "the tax collector", substituted "a certificate" for "certificated" after "issue", and substituted "." for "in the required number of copies which" after "redemption" in the former first sentence; substituted "With" for "with" before "the" and added "each certificate of redemption" after "form," in the second sentence; and substituted "The" for "In detail, the" before "amounts" in subsection (c) of the first paragraph; and added the second paragraph.

Note.—See, note following Section 2194.

Effect of incorrect certificate.—If certain taxes are omitted from the certificate, payment in good faith by the redemptioner of the entire amount specified is equivalent to full payment, and any subsequent sale on account of the omitted taxes is void. Jones v. Sturzenberg, 59 Cal.App. 350. Cf. Boyer v. Gelhaus, 19 Cal.App. 320.

But one who has not changed his position in reliance upon an incorrect certificate and who is advised of the mistake at a time when it could be easily corrected, will not be accorded affirmative relief while refusing to pay the amount justly due. The wife of such a person, owning the property jointly with him, cannot claim the benefits of his acts without assuming the burdens arising therefrom. Krienke v. State of California, 69 Cal.App.2d 353.