Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

CHAPTER 1. Redemption Generally


Part 7. Redemption

CHAPTER 1. Redemption Generally

4101. Right to redeem. Tax-defaulted property may be redeemed until the right of redemption is terminated.

4101.5. Notification of tax defaulted property. The tax collector may provide notification of the tax defaulted status of the property to the property owner. This notice is in addition to the notification required by Section 2612.

History.—Added by Stats. 1995, Ch. 527, in effect January 1, 1996.

History.—Amended by Stats. 1941, p.139 (First Extra Session 1940) in effect June 1, 1941. Repealed and reenacted by Stats. 1941, p. 1430, operative June 1, 1941, which added to original provisions the words "if the right of redemption has not been terminated." Stats. 1955, p. 835, in effect September 7, 1955, deleted "by the redemptioner" following "redeemed" and deleted sentence defining "redemptioner." Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "Tax-defaulted" for "tax-sold," and deleted "and, if the right of redemption has not been terminated, tax-deeded property" after "property".

Note.—See note following Section 2194.

Law governing.—A redemption cannot be made more onerous by laws passed subsequent to the sale to the state. See cases cited under the heading "Law Governing" in the summary preceding Chapter 1, Part 6, Division 1 of the code.

Effect of Judgment lien.—The right to redeem tax-deeded property is not subject to a judgment lien, since such liens attach only to real property actually owned by the judgment debtor. Helvey v. Bank of America, 43 CalApp.2d 532.

Successor in interest.—A mortgagor's right of redemption in tax-sold property is subject to foreclosure proceedings by the mortgagee, and the purchaser at the foreclosure sale may redeem the property as successor in interest in the absence of steps taken by the state to terminate the right of redemption. Potter v. Entler, 71 Cal.App.2d 710.

Evidence and effect of reception.—Proof that the assessment and payment of taxes occurred subsequent to the time the property was deeded to the state is evidence the property was redeemed, since it is presumed that the assessor has regularly and correctly assessed property. Redemption restores title to the redeemed property to the former owner or his successor in interest and may occur anytime prior to the execution of a deed by the state. Hohn v. Riverside County Flood Control and Water Conservation District, 228 Cal.App.2d 605.

Volunteer.—A volunteer acquires no right whatsoever by the payment of taxes on the land of another. Spencer v.Harmon Enterprises, Inc., 234 Cal.App.2d 614.

The 1955 amendment to this section allows interested parties such as lienholders to protect their interest by redemption. It does not extend the privilege to volunteers. Potter v. Los Angeles County, 251 Cal.App.2d 280.

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4102. Redemption of amount generally. The amount necessary to redeem shall be paid in lawful money of the United States and is the sum of the following:

(a) The total amount of all prior year defaulted taxes.

(b) Delinquent penalties and costs.

(c) Redemption penalties.

(d) A redemption fee of one dollar and fifty cents ($1.50) on each separately valued parcel tax defaulted after June 13, 1947, and prior to June 13, 1969. A redemption fee of two dollars ($2) on each separately valued parcel tax defaulted after June 12, 1969, and prior to January 1, 1979. A redemption fee of five dollars ($5) on each separately valued parcel tax defaulted after January 1, 1979, and prior to January 1, 1984, and a redemption fee of fifteen dollars ($15) on and after that date. On property tax defaulted prior to June 13, 1947, there shall be no redemption fee collected.

History.—Stats. 1947, p. 1725, in effect June 13, 1947, added subsection(d) Stats. 1953, p. 2102, in effect September 9, 1953, substituted "which were a lien on the property at the time of the" for "for the year of" in subsection (b). Stats. 1955, p. 717, in effect September 7, 1955, substituted "one dollar and fifty cents ($1.50)" for "two dollars ($2)" and made technical change in subsection (d). Stats. 1959, p. 2821, in effect September 18, 1959, deleted qualifying clause to subsection (b) which read, "which were a lien on the property at the time of the sale to the State." Stats. 1968, p. 1862, in effect November 13, 1968, substituted all present language following "State" in subsection (d) for "subsequent to June 13, 1947". Stats. 1971, p. 192, in effect March 4, 1972, substituted all after "sold to the state" in subsection (d). Stats. 1978, Ch. 430, in effect January 1, 1979, substituted the second sentence for "which fee shall be two dollars ($2) on and after such date." in subsection (d). Stats. 1983, Ch. 1224, in effect January 1, 1984, substituted "A redemption fee . . . that date." for ", which fee shall be five dollars ($5) on and after such date." after "1979" in the second sentence, and deleted the former third sentence of subdivision (d). Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "defaulted" for "sold" in subdivision (a); and substituted "tax defaulted" for "sold to the state" in the first and second sentences, and added the fourth sentence, to subdivision (d). Stats. 1985, Ch. 316, effective January 1, 1986, substituted "tax defaulted" for "sold to the state" after "parcel" in the third sentence of subsection (d). Stats. 1992, Ch. 523, in effect January 1, 1993, added "total" after "The", and "all prior year" after "of", in subdivision (a).

Note.—See note following Section 2194.

Penalties.—Delinquent penalties are specified in Section 2617, 2618 and 2922. "Redemption penalties" are specified in the following section.

Redemption.—Tender by check of the full amount of unpaid taxes, interest, and penalties necessary to redeem real property previously deeded to the state on account of tax delinquencies constitutes redemption, as contemplated by the applicable statutes, Peterson v. State of California, 138 Cal.App.3d 110. The only means provided under the statutes to accomplish redemption and avoid a power of sale is to pay the redemption penalties as provided by this section, Section 4216, and Section 4221. This section does not except a redemptioner who has acquired title under foreclosure of a deed of trust from the statutory obligation to pay redemption penalties. Ferreira v. El Dorado County, 222 Cal.App.3d 788.

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4103. Redemption penalties. (a) Redemption penalties are the sum of the following:

(1) Beginning July 1st of the year of the declaration of tax default, on the declared amount of defaulted taxes at the rate of 1½ percent a month to the time of redemption. If the last day of any month falls on a Saturday, Sunday, or legal holiday, the additional penalty of 1½ percent shall attach after the close of business on next business day.

(2) Beginning July 1st of each subsequent year, on the unpaid taxes for which the property would have been declared in default if there had not been a previous declaration, 1½ percent a month to the time of redemption. If the last day of any month falls on Saturday, Sunday, or a legal holiday, the additional penalty of 1½ percent shall attach after 5 p.m. on the next business day. If the board of supervisors, by adoption of an ordinance or resolution, closes the county's offices for business prior to the time of delinquency on the "next business day" or for that whole day, that day shall be considered a legal holiday for purposes of this section.

(b) For purposes of an administrative hearing or any claim in a bankruptcy preceding pertaining to the property being redeemed, the assessment of penalties determined pursuant to subdivision (a) with respect to the redemption of that property constitutes the assessment of interest.

History.—Stats. 1968, p. 847, in effect November 13, 1968, operative July 1, 1969, and applicable to penalties imposed on and after that date, deleted from subsections (a) and (b) provisions which reduced the penalties to one-half of 1 percent a month after the first year. Stats. 1976, Ch. 828, p. 1896, in effect January 1, 1977, added the second sentence to subsection (b). Stats. 1981, Ch. 366, in effect January 1, 1982, increased the penalties from 1 percent to 1½ percent. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "the declaration of tax default" for "sale to the state," and substituted "declared amount of defaulted taxes" for "amount of sold taxes" in subdivision (a); and substituted "declared in default" for "sold to the state," and substituted "declaration" for "sale" in subdivision (b). Stats. 1992, Ch. 523, in effect January 1, 1993, substituted "rate of" for "time of sale," after "the", added the second sentence to subdivision (a). Stats. 1994, Ch. 705, in effect January 1, 1995, added the third sentence in subdivision (b). Stats. 1996, Ch. 800, in effect January 1, 1997, added subdivision letter designation (a); renumbered former subdivisions (a) and (b) as paragraphs (1) and (2) of new subdivision (a), respectively; and added subdivision (b).

Note.—See note following Section 2194.

Construction.—The section applies both to the initial computation and to recomputation after default. Johnston v.Sanchez, 121 Cal.App.3d 368.

Redemption penalties not part of the tax.—Redemption penalties are charges for the exercise of the privilege of redeeming tax-sold property and are not a part of the tax obligation to be secured by a lien on the real property, or on the fund deposited by the United States as estimated compensation in connection with the taking of the property under its right of eminent domain. Weston Investment Company v. State of California, 31 Cal.2d 390.

4104. Property not on roll. If the property is not on the current roll, the tax collector may do either of the following:

(a) Require that the redemptioner pay the current taxes and penalties as if the property were originally on the current roll.

(b) Require the redemptioner to pay the current taxes, penalties, and costs along with the amount necessary to redeem. The tax collector shall base his computation of the amount of these taxes on the valuation furnished him by the assessor.

This section is not applicable if the property is not on the current roll because of having been acquired by the state or other public agency other than by tax deed.

History.—Stats. 1945, p. 1060, in effect September 15, 1945, added second paragraph. Stats. 1971, p. 2242, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector" for "redemption officer" in the first sentence of the first paragraph. Stats. 1974, Ch. 1011, p. 2344, in effect January 1, 1975, substituted "tax collector" for "redemption officer" in the second sentence of subsection (b).

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4104.3. Filing of delinquent list. After the settlement under Section 2630 the delinquent roll, or a photographic copy thereof, shall remain on file in the tax collector's office and the auditor shall charge the tax collector with the amount of taxes, penalties and costs unpaid as shown on the delinquent roll.

History.—Added by Stats. 1945, p. 1378, in effect September 15, 1945. Stats. 1961, p. 1585, in effect September 15, 1961, added "penalties and costs." Stats. 1971, p. 2242, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector's office and the auditor shall charge the tax collector" for "redemption officer's office and, if the tax collector is the redemption officer, the auditor shall charge the redemption officer". Stats. 1976, Ch. 156, p.253, in effect January 1, 1977, added ", or a photographic copy thereof," after "roll".

4104.4. Redemption through tax collector. [Repealed by Stats. 1988, Ch. 830, in effect January 1, 1989.]

4104.5. Transfer of rolls. [Repealed by Stats. 1988, Ch. 830, in effect January 1, 1989.]

4105. Application. The tax collector shall be the redemption officer of the county. Application to redeem shall be made to the tax collector.

History.—Stats. 1945, p. 1379, in effect September 15, 1945, revised entire section. Stats. 1955, p. 835, in effect September 7, 1955, deleted the provisions enacted into Section 4105.2. Stats. 1971, p. 2242, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector" for "redemption officer". Stats. 1988, Ch. 830, in effect January 1, 1989, added the first sentence.

4105.1. Estimate of redemption amount. The tax collector shall prepare an estimate of the amount necessary to redeem.

History.—Added by Stats. 1955, p. 835, in effect September 7, 1955. Stats. 1971, p. 2242, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector" for "redemption officer".

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4105.2. Contents of certificates. When tax-defaulted property is redeemed and upon the request of the redemptioner, the tax collector shall issue a certificate of redemption. With the approval of the Controller as to form, each certificate of redemption shall show:

(a) The year of default.

(b) A description of the property.

(c) The amounts to be paid.

(d) The name of the person making the payment.

(e) The date of redemption.

Notwithstanding any other provisions of this code, where no physical document of the extended redemption certificate is prepared, all entries required to be made on the extended certificate shall be so stored that it can be made readily available to the public in an understandable form.

History.—Added by Stats. 1955, p. 835, in effect September 7, 1955, constituting provisions formerly in Section 4105, except: added "Upon redemption," and substituted "person making the payment" for "redemptioner." Stats. 1959, p. 2481, in effect September 18, 1959, inserted "as to form" after "Controller;" deleted "The name of the assessee at the time of the sale." from the list of requirements; substituted "year of sale" for "sale date" and relettered the subsentences. Stats. 1971, p. 2242, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector" for "redemption officer" in the first sentence. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "default" for "sale and number" in subsection (a). Stats. 1987, Ch. 1184, in effect January 1, 1988, operative July 1, 1988, substituted "when tax-defaulted . . . request of the redemptioner," for "Upon redemption," before "the tax collector", substituted "a certificate" for "certificated" after "issue", and substituted "." for "in the required number of copies which" after "redemption" in the former first sentence; substituted "With" for "with" before "the" and added "each certificate of redemption" after "form," in the second sentence; and substituted "The" for "In detail, the" before "amounts" in subsection (c) of the first paragraph; and added the second paragraph.

Note.—See, note following Section 2194.

Effect of incorrect certificate.—If certain taxes are omitted from the certificate, payment in good faith by the redemptioner of the entire amount specified is equivalent to full payment, and any subsequent sale on account of the omitted taxes is void. Jones v. Sturzenberg, 59 Cal.App. 350. Cf. Boyer v. Gelhaus, 19 Cal.App. 320.

But one who has not changed his position in reliance upon an incorrect certificate and who is advised of the mistake at a time when it could be easily corrected, will not be accorded affirmative relief while refusing to pay the amount justly due. The wife of such a person, owning the property jointly with him, cannot claim the benefits of his acts without assuming the burdens arising therefrom. Krienke v. State of California, 69 Cal.App.2d 353.

4105.3. Contents of certificate when resolution of board of supervisors; entries available to public when no physical document. (This section operative until July 1, 1988.) Notwithstanding the provisions of Section 4105.2, on resolution of the board of supervisors and with the approval of the Controller, the tax collector shall issue a certificate of redemption which will show:

(a) The year of default.

(b) The description of the property being redeemed.

(c) In the event a portion of the property is redeemed, the certificate shall show that portion being redeemed.

(d) The total amount of defaulted taxes.

(e) The total amount of tax required to redeem.

(f) The total amount of penalties and costs required to redeem.

Notwithstanding any other provisions of this code, where no physical document of the extended redemption certificate is prepared, all entries required to be made on the extended certificate shall be so stored that it can be made readily available to the public in an understandable form.

History.—Added by Stats. 1973, Ch. 373, p. 814 in effect January 1, 1974. Stats 1984, Ch. 988, in effect September 11, 1984, substituted "default" for "sale," in subsection (a), and substituted "of defaulted taxes" for "for which the property was sold to the state" in subsection (d). Stats. 1987, Ch. 1184, in effect January 1, 1988, operative July 1, 1988, repealed the section.

Note.—See note following Section 2194.

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4106. Payment and receipts. The certificates, with the money, shall be delivered to the tax collector and he or she shall receipt each certificate.

One certificate shall be given to the person making payment and one shall remain in the tax collector's office.

Upon request of the assessor or the auditor, an additional certificate shall be made.

History.—Stats. 1945, p. 1379, in effect September 15, 1945, revised entire section. Stats. 1947, p. 2022, in effect September 19, 1947, rearranged section; added "In either case" and deleted provision for receipt to recorder in case of tax-deeded property in third paragraph; added reference to recorder in fourth paragraph; added last sentence. Stats. 1955, p. 835, in effect September 7, 1955, revised the first two paragraphs to delete references to the "redemptioner"; substituted "be delivered" for "pay" in second paragraph; substituted "certificate" for "receipt" and "person making payment" for "redemptioner" in third paragraph; rearranged fourth paragraph. Stats. 1959, p. 2481, in effect September 18, 1959, substituted "or the auditor" for "the auditor or recorder." Stats. 1971, p. 2242, in effect March 4, 1972, operative January 1, 1974, substantially revised this section to reflect the replacement of the redemption officer by the tax collector. Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, added "or she" after "he" in the first sentence of the first paragraph, deleted "; one, shall be transmitted to the Controller;" after "making payment" and deleted a comma after "and one" in the first sentence of the second paragraph.

4106.1. Record of redemption payments, receipts. With the approval of the board of supervisors the tax collector may establish a procedure for making and preserving a record of individual redemption and installment payments. When such a procedure is established, receipts for redemption and installment payments made by mail shall only be issued when a receipt is requested by the person making payment. The redemption certificate or installment plan form shall contain a statement that receipts will not be issued for payments made by mail unless a receipt is requested by the person making payment, and an appropriate place in which the taxpayer may request a receipt shall be provided on the redemption certificate and the installment plan form. Receipts requested shall be furnished without cost to the taxpayer.

History.—Added by Stats. 1967, p. 2413, in effect November 8, 1967. Stats. 1971, p. 2243, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector" for "redemption officer" in the first sentence.

4107. Destruction of certificate. Any redemption certificate may be destroyed by the county tax collector if (a) the destruction has been approved by order of the board of supervisors of the county, and (b) a certified, permanent record on a substitute media has been prepared in accordance with Section 26205 of the Government Code and the substitute media will be retained for at least 12 years from the date of creation of the original document. The substitute media may also be destroyed following the expiration of the 12-year retention period.

History.—Added by Stats. 1961, p. 1586, in effect September 15, 1961. Stats. 1971, p. 2243, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector" for "redemption officer" in the first sentence. Stats. 1990, Ch. 126, in effect June 11, 1990, deleted "more than 12 years old" after "certificate", combined the former second sentence by substituting "if (a) the" for ". Such" after "collector", substituted "has been" for "shall be" after "destruction", and added ", and (b) . . . original document" after "county" in the first sentence; and added the second sentence.

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4108. Accounting. (a) Not less than once every 12 months and on dates approved by the auditor the tax collector shall account to the auditor for all moneys collected during the preceding month under this part. On the same day he or she shall file with the auditor a statement under oath showing that all money collected by him or her has been paid as required by law.

(b) Not less than once every 12 months and on dates approved by the auditor, the tax collector shall file with the auditor a statement under oath within six months after the close of each month's business showing an itemized account of all his or her transactions and receipts under this part including the amount collected for each fund or district extended on the roll for such month.

The amounts charged to the tax collector shall be reduced accordingly.

History.—Added by Stats. 1945, p. 1379, in effect September 15, 1945. Stats. 1947, p. 2022, in effect September 19, 1947, substituted first and second paragraphs for sentence providing that Section 2616 is applicable to moneys collected on redemptions, and rearranging second sentence as present third paragraph. Stats. 1971, p. 2243, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector" for "redemption officer, unless he is also the auditor", and added "under this part." after "money" in the first sentence of the first paragraph; substituted "tax collector" for "redemption officer, unless he is also the auditor," in the first sentence of the second paragraph; and substituted "tax collector" for "redemption officer" in the third paragraph. Stats. 1992, Ch. 523, in effect January 1, 1993, substituted "(a) not . . . auditor" for "On or before the fifth day in each month" after "4108" in the former first sentence of the first paragraph; added "or she" after "he" and "or her" after "him", in the second sentence of subdivision (a); substituted "(b) not . . . the" for "The" at the beginning of the former second paragraph, and added "or her" after "his", in subdivision (b).

4108.5. Audits. (a) The records and accounts of the tax collector pursuant to this part shall be audited at least once each three years.

(b) This section shall become inoperative on July 1, 1993, and shall remain inoperative until July 1, 1994, on which date this section shall become operative.

History.—Added by Stats. 1945, p. 1379, in effect September 15, 1945. Stats. 1971, p. 2243, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector" for "redempton officer". Stats. 1993, Ch. 60, in effect June 30, 1993, added subdivision letter (a) after "Audits" and before "The" in the first sentence and added subdivision (b).

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.

4109.5. Installment payments. If delinquent taxes are paid in installments, the tax collector may stamp or write "See Supplemental Record" on the margin of the delinquent roll, or abstract list.

On a supplemental record set up by the tax collector for the purpose, he shall show the name of the person making the payments, a description of the property, the amount paid, the year or years of delinquency, and the number of the certificate or redemption, if any, issued.

History.—Added by Stats. 1941, p. 2854, in effect September 13, 1941. Stats. 1943, p. 1939, in effect August 4, 1943, substituted "delinquent roll" for "delinquent list" in first sentence. Stats. 1945, p. 1379, in effect September 15, 1945, added words "or abstract list" at end of first paragraph. Stats. 1971, p. 2244, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector" for "redemption officer" in the first and second paragraphs.

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4110. Records. The tax collector shall prepare and set up a convenient and appropriate index record, or other workable system of tax-defaulted property. The record shall be kept regularly posted to reflect the immediate status of all items remaining unpaid on the delinquent rolls or abstract lists.

History.—Stats. 1945, p. 1379, in effect September 15, 1945, repealed original section, providing for reports by redemption officer, and added present provisions. Stats. 1971, p. 2244, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector" for "redemption officer" in the first sentence. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "tax-defaulted" for "tax-sold" after "system of" in the first sentence and substituted "The" for "Such" at the beginning of the second sentence.

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.

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4113. Quieting title against State. Whenever tax-defaulted property is redeemed, the redemptioner or any other person claiming through the redemptioner may bring suit to quiet title to all or any portion of the property and prosecute it to final judgment.

History.—Amended by Stats. 1941, p. 139 (First Extra Session 1940), in effect June 1, 1941. Stats. 1941, p. 1431, operative June 1, 1941, restored original provisions. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "tax-defaulted" for "tax-sold or tax-deeded" after "Whenever"; substituted "the redemptioner" for "him" after "claiming through" and deleted "against the State" after "suit".

Note.—Service of process in such actions is made under Section 160.

4114. Erroneous computation. When it can be determined from an inspection of the tax records that the tax collector has erroneously computed the amount necessary to redeem a parcel of property as to which a redemption certificate has been issued, and such error has resulted in an underpayment of the amount required to redeem such property, the amount of redemption deficiency may be collected by the tax collector, if within four years after the date of the underpayment, the tax collector sends notice of or a bill for the underpayment by registered or certified mail to the assessee of the property for the year in which the underpayment was made, at his last known address. The notice shall show:

(1) That the tax collector made an unintended error in computing the amount required to redeem the property.

(2) That as a result of the error, the payment made to redeem such property was insufficient to pay the amount required to redeem as specified in Section 4102.

(3) In detail, the balance due.

(4) A statement that if payment of the amount due is not made within 30 days following the date of this notice, the amount due will be transferred to the secured roll prepared or being prepared and will be collected like other taxes on such roll.

History.–Added by Stats. 1953, p. 2617, in effect September 9, 1953. Stats. 1971, p. 2244, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector" for "redemption officer" in the first sentence. Stats. 1978, Ch. 430, in effect January 1, 1979, repealed old section 4114 and added new section.

4115. Payment of redemption deficiency. If payment of the redemption deficiency is not made within 30 days following the mailing of the notice or bill required by Section 4114, the deficiency shall be transferred to the secured roll prepared or being prepared for the assessment year in which such notice or bill is mailed to the assessee, and shall thereafter be treated and collected like other taxes on such roll; provided, however, that if prior to the date of transfer to the secured roll, with the date of entry specified thereon, the real property on which such redemption deficiency constitutes a lien has been transferred or conveyed to a bona fide purchaser for value or becomes subject to a bona fide encumbrance for value, such redemption deficiency shall not create, impose or constitute a lien on such real property but shall be transferred to the unsecured roll in the name of the assessee at the time the original insufficient payment was made and shall thereafter be treated and collected like other taxes on said roll.

The entry on the roll shall be followed with "Deficiency in Redemption of Parcel Number ____on __________, 19 ____." The foregoing entry may be made on a document separate from the roll if reference is made on the roll to the document wherein the entry is made. The delinquent tax abstract from which the redemption deficiency is transferred may, at the option of the county, serve as the separate document.

History.—Added by Stats. 1978, Ch. 430, in effect January 1, 1979.

4116. Cancellation of redemption deficiency. Any redemption deficiency on account of which the notice or bill required by Section 4114 is not mailed within 4 years after the date of the original insufficient payment shall not be collectible and shall, on order of the board of supervisors and with the written consent of the county legal advisor, be cancelled.

History.—Added by Stats. 1978, Ch. 430, in effect January 1, 1979.

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