Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

CHAPTER 1. Redemption Generally

Section 4112

4112. Effect on sale, etc. [Repealed by Stats. 1979, Ch. 615, in effect January 1, 1980.]

4112. Effect on sale, etc. (a) When tax-defaulted property subject to the notice recorded under Section 3691.4 is redeemed, the tax collector shall collect all of the following, in addition to the amount required to redeem:

(1) A fee to reimburse the county for its actual and reasonable costs incurred in obtaining the names and last known mailing addresses of, and for mailing notices required by Sections 3701 and 3799 to, parties of interest as defined by Section 4675, which shall be distributed to the county general fund.

(2) A fee in the amount required by Section 27361.3 of the Government Code that shall be distributed to the county recorder for the cost of recordation of a rescission of the notice, as required by subdivision (c).

(3) A fee of one hundred fifty dollars ($150) if redemption is within 90 days of the proposed date for the tax defaulted of the redeemed property. In the case of unsold tax sale properties remaining on the abstract after the tax sale, the fee shall become a part of the redemption amount and collectible whenever the property is redeemed. The fee shall be distributed to the county general fund to reimburse the county for costs incurred by the county in preparing to conduct that sale.

(4) The amount described in subdivision (c) of Section 3704.7 to reimburse the county for the cost of a personal contact required by that section.

(b) Notwithstanding subdivision (a), if the tax-defaulted property is redeemed prior to the proposed sale, but after the county has incurred notice or publication costs pursuant to Section 3702 or 3798 in connection with a notice of intended sale, a fee in an amount reasonably necessary to reimburse the tax collector for those costs may be collected.

(c) When tax-defaulted property subject to the notice recorded under Section 3691.4 is redeemed, the notice becomes null and void and the tax collector shall execute and record with the county recorder a rescission of the notice in the form prescribed by the Controller. The rescission shall be acknowledged by the county clerk, without charge.

(d) The amount of any fee imposed under paragraph (1) of subdivision (a) or subdivision (b) shall be established by the board of supervisors of the county and shall be subject to the requirements of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code.

History.—Added by Stats. 1979, Ch. 615, in effect January 1, 1980. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "tax-defaulted" for "tax-deeded" after "When", and added "subject . . . Section 3691.4" after "property," in the first sentence of subdivision (a), and substituted "a rescission . . . notice, as" for "the release of equity" before "required" in subsection (2) thereof; and substituted subdivision (b) for former two paragraphs thereof. Stats. 1985, Ch. 316, effective January 1, 1986, added "both of" after "shall collect" of subdivision (a), substituted a period for "; and" after "4675" in subsection (1) thereof, and substituted "in the amount . . . Government Code" for "of six dollars" after "fee", added "the cost of" after "county recorder for", and substituted "the" for "such" after "recission of" in subsection (2) thereof. Stats. 1988, Ch. 440, in effect January 1, 1989, substituted "subdivision (c)" for "subdivision (b)" in subdivision (a)(2); relettered former subdivision (b) as (c), added new subdivision (b), and added second subdivision (c). Stats. 1989, Ch. 1360, in effect January 1, 1990, relettered second subdivision (c) as (d). Stats. 1996, Ch. 800, in effect January 1, 1997, substituted "collect all" for "collect both" after "tax collector shall", substituted "that" for "which" after "($35)" in paragraph (1), substituted "that" for "which" after "the Government Code" in paragraph (2), and added paragraph (3) of subdivision (a). Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, deleted ", that" after "redeemed property" in the first sentence, created the third sentence by adding "The fee" before the balance of the former first sentence after "redeemed property", and added the second sentence of paragraph (3) of subdivision (a); and deleted ", and after recordation shall be forwarded to the Controller" after "without charge" in the second sentence of subdivision (c).Stats. 2003, Ch. 199 (SB 1063), in effect January 1, 2004, deleted "and" after "of one hundred" in the first sentence of paragraph (3) and added paragraph (4) of subdivision (a). Amended by Stats. 2011, Ch. 208 (AB 902), in effect January 1, 2012.

Note.—See note following Section 2194.

Decisions Under Former Section 4112, Effect on sale, etc.

Construction.—Under this section a tax deed is not void from the beginning but only upon redemption, so that the right of the state to rents received by the former owner during the period when title was vested in the state is not terminated by the redemption. People v. Maxfield, 30 Cal.2d 485.

Redemption by volunteer.—While a volunteer does not acquire any title through redemption, his act of paying the taxes has the effect of nullifying the tax deed to the state. Settlors Corp. v. City of San Diego, 254 Cal.App.2d 631.