Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

CHAPTER 1. Redemption Generally

Section 4105.3

4105.3. Contents of certificate when resolution of board of supervisors; entries available to public when no physical document. (This section operative until July 1, 1988.) Notwithstanding the provisions of Section 4105.2, on resolution of the board of supervisors and with the approval of the Controller, the tax collector shall issue a certificate of redemption which will show:

(a) The year of default.

(b) The description of the property being redeemed.

(c) In the event a portion of the property is redeemed, the certificate shall show that portion being redeemed.

(d) The total amount of defaulted taxes.

(e) The total amount of tax required to redeem.

(f) The total amount of penalties and costs required to redeem.

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. 1973, Ch. 373, p. 814 in effect January 1, 1974. Stats 1984, Ch. 988, in effect September 11, 1984, substituted "default" for "sale," in subsection (a), and substituted "of defaulted taxes" for "for which the property was sold to the state" in subsection (d). Stats. 1987, Ch. 1184, in effect January 1, 1988, operative July 1, 1988, repealed the section.

Note.—See note following Section 2194.