Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

CHAPTER 1. Redemption Generally

Section 4106

4106. Payment and receipts. The certificates, with the money, shall be delivered to the tax collector and he or she shall receipt each certificate.

One certificate shall be given to the person making payment and one shall remain in the tax collector's office.

Upon request of the assessor or the auditor, an additional certificate shall be made.

History.—Stats. 1945, p. 1379, in effect September 15, 1945, revised entire section. Stats. 1947, p. 2022, in effect September 19, 1947, rearranged section; added "In either case" and deleted provision for receipt to recorder in case of tax-deeded property in third paragraph; added reference to recorder in fourth paragraph; added last sentence. Stats. 1955, p. 835, in effect September 7, 1955, revised the first two paragraphs to delete references to the "redemptioner"; substituted "be delivered" for "pay" in second paragraph; substituted "certificate" for "receipt" and "person making payment" for "redemptioner" in third paragraph; rearranged fourth paragraph. Stats. 1959, p. 2481, in effect September 18, 1959, substituted "or the auditor" for "the auditor or recorder." Stats. 1971, p. 2242, in effect March 4, 1972, operative January 1, 1974, substantially revised this section to reflect the replacement of the redemption officer by the tax collector. Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, added "or she" after "he" in the first sentence of the first paragraph, deleted "; one, shall be transmitted to the Controller;" after "making payment" and deleted a comma after "and one" in the first sentence of the second paragraph.