Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2016

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

CHAPTER 1. Redemption Generally

Section 4109

4109. Notation on delinquent roll. The tax collector shall note the fact and date of redemption on the margin of each delinquent roll opposite the description of the property.

In the event that part of the property is redeemed, the tax collector shall also note:

(a) A description of the parcel redeemed.

(b) The value of the parcel redeemed.

(c) The value of the remainder of the property.

History.—Stats. 1941, p. 3117, in effect September 13, 1941, added second paragraph. Stats. 1943, p. 1939, in effect August 4, 1943, substituted "delinquent roll" for "delinquent list" in first sentence. Stats. 1971, p. 2243, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector" for "redemption officer" in the first and second paragraphs. Stats. 1985, Ch. 316, effective January 1, 1986, deleted "sold" after "property" at the end of the first paragraph.