Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
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.

