Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

Chapter 2. Redemption of Part of Assessment

Article 3. Applications and Computations

Section 4157

4157. Amount to redeem remaining parcel. The amount necessary to redeem the remaining parcel is the sum of the following:

(a) The amount of defaulted taxes on the whole assessment less the amount of defaulted taxes on the parcel separately valued.

(b) Delinquent penalties on the whole assessment less the amount of delinquent penalties on the parcel separately valued.

(c) Costs on the whole assessment less the amount of costs on the parcel separately valued.

(d) Redemption penalties computed on the amount of taxes and liens remaining on the parcel for each of the years for which it was delinquent.

(e) The redemption fee provided for in this part.

History.—Added by Stats. 1968, Ch. 1293, effective January 1, 1969. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "defaulted" for "sold" after "amount of" throughout subsection (a).