Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

CHAPTER 1. Redemption Generally

Section 4107

4107. Destruction of certificate. Any redemption certificate may be destroyed by the county tax collector if (a) the destruction has been approved by order of the board of supervisors of the county, and (b) a certified, permanent record on a substitute media has been prepared in accordance with Section 26205 of the Government Code and the substitute media will be retained for at least 12 years from the date of creation of the original document. The substitute media may also be destroyed following the expiration of the 12-year retention period.

History.—Added by Stats. 1961, p. 1586, in effect September 15, 1961. Stats. 1971, p. 2243, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector" for "redemption officer" in the first sentence. Stats. 1990, Ch. 126, in effect June 11, 1990, deleted "more than 12 years old" after "certificate", combined the former second sentence by substituting "if (a) the" for ". Such" after "collector", substituted "has been" for "shall be" after "destruction", and added ", and (b) . . . original document" after "county" in the first sentence; and added the second sentence.