Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 7.5. Tax Certificates

Chapter 3. Sale of Tax Certificates

Section 4531

4531. Duplicate certificates. (a) A holder of a tax certificate may apply to the tax collector for a duplicate certificate if the original certificate has been lost or destroyed. The tax certificate holder shall give an affidavit to the tax collector stating that the affiant is the owner of the tax certificate and that the tax certificate was lost or destroyed. The tax certificate holder shall pay a fee for the issuance of the duplicated tax certificate in an amount as determined by the tax collector.

(b) The tax collector shall issue a duplicate tax certificate, and shall plainly mark or stamp that tax certificate as a duplicate, and enter the fact of the duplicate in the tax certificate record opposite the entry of the sale for which the lost or destroyed tax certificate was issued. He or she shall enter in the same place a notation of the alleged loss or destruction, whether or not the duplicate certificate is issued.

History—Stats. 1996, Ch. 699, in effect January 1, 1997, substituted "a fee for the issuance of the duplicated tax certificate in an amount as determined by the tax collector" for "a fee of five dollars ($5) for issuance of the duplicate tax certificate" after "holder shall pay" in the third sentence of subdivision (a).