reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 4106.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 1 - Redemption Generally|Section 4106.1.

4106.1.  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.(Amended by Stats. 1971, Ch. 1177.)
CA Rev & Tax Code § 4107 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 1 - Redemption Generally|Section 4107.

4107.  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.(Amended by Stats. 1990, Ch. 126, Sec. 26. Effective June 11, 1990.)
CA Rev & Tax Code § 4108 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 1 - Redemption Generally|Section 4108.

4108.  (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.(Amended by Stats. 1992, Ch. 523, Sec. 32. Effective January 1, 1993.)
CA Rev & Tax Code § 4108.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 1 - Redemption Generally|Section 4108.5.

4108.5.  (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.(Amended by Stats. 1993, Ch. 60, Sec. 9. Effective June 30, 1993. Note: This amendment made subd. (a) inoperative from July 1, 1993, until July 1, 1994.)
CA Rev & Tax Code § 4109 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 1 - Redemption Generally|Section 4109.

4109.  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.(Amended by Stats. 1985, Ch. 316, Sec. 45.)
CA Rev & Tax Code § 4109.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 1 - Redemption Generally|Section 4109.5.

4109.5.  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 of redemption, if any, issued.(Amended by Stats. 1971, Ch. 1177.)
CA Rev & Tax Code § 4110 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 1 - Redemption Generally|Section 4110.

4110.  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.(Amended by Stats. 1985, Ch. 316, Sec. 46.)
CA Rev & Tax Code § 4112 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 1 - Redemption Generally|Section 4112.

4112.  (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 sale of the redeemed property. In the case of unsold tax-defaulted 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.(Amended by Stats. 2011, Ch. 208, Sec. 2. (AB 902) Effective January 1, 2012.)
CA Rev & Tax Code § 4113 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 1 - Redemption Generally|Section 4113.

4113.  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.(Amended by Stats. 1985, Ch. 316, Sec. 48.)
CA Rev & Tax Code § 4114 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 1 - Redemption Generally|Section 4114.

4114.  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.(Repealed and added by Stats. 1978, Ch. 430.)
CA Rev & Tax Code § 4115 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 1 - Redemption Generally|Section 4115.

4115.  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.(Added by Stats. 1978, Ch. 430.)
CA Rev & Tax Code § 4116 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 1 - Redemption Generally|Section 4116.

4116.  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.(Added by Stats. 1978, Ch. 430.)
CA Rev & Tax Code § 4372 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 4 - Preparation of Abstract Lists|Section 4372.

4372.  The abstract list shall contain all information in the rolls from which it is prepared relating to unpaid items and shall be in such form, to be approved by the Controller, as may be most easily and accurately used in effecting the redemption of property thereon.(Amended by Stats. 1949, Ch. 241.)
CA Rev & Tax Code § 4373 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 4 - Preparation of Abstract Lists|Section 4373.

4373.  Each year after property becomes tax defaulted by operation of law, the tax collector shall insert in the abstract list, or prepare an abstract list of, unpaid items from the roll in which the tax-defaulted properties are recorded.(Amended by Stats. 1985, Ch. 316, Sec. 59.)
CA Rev & Tax Code § 4374 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 4 - Preparation of Abstract Lists|Section 4374.

4374.  Upon completion of any abstract list or the insertion of new information therein the auditor shall certify thereon that it contains a true and correct statement of all information relating to property on which all or any part of the taxes are unpaid which is contained in the rolls specified by the auditor in the certificate. All entries formerly required by law to be made on the specified rolls shall thereafter be made on the abstract lists.(Amended by Stats. 1949, Ch. 241.)
CA Rev & Tax Code § 4375 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 4 - Preparation of Abstract Lists|Section 4375.

4375.  When defects in description or form or clerical errors occur because of the preparation of the abstract list, they may be corrected on the abstract list under the same conditions, except as to time, and in the same manner as they would be corrected if they occurred on any secured roll or delinquent roll.(Added by Stats. 1945, Ch. 694.)
CA Rev & Tax Code § 4376 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 4 - Preparation of Abstract Lists|Section 4376.

4376.  The abstract list, or a copy certified by the tax collector, showing unpaid taxes against any property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that there has been compliance with all forms of law relating to assessment, equalization, and levy of the taxes.(Amended by Stats. 1974, Ch. 1101.)
CA Rev & Tax Code § 4377 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 4 - Preparation of Abstract Lists|Section 4377.

4377.  Any delinquent tax roll and original secured roll on which it is based containing the information set forth in the abstract list may be destroyed by the county officer or officers in possession of the rolls if (a) the destruction, in all cases, has first been approved by order of the board of supervisors of the county, (b) the abstract list has first been certified as correct and complete by the county auditor, and (c) 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 the creation of the original document. The substitute media may also be destroyed following the expiration of the 12-year retention period.The abstract list prepared under Section 4373, or any photographic record thereof, shall be retained by the tax collector for at least two years after the time the lien has been removed.(Amended by Stats. 1991, Ch. 532, Sec. 33.)
CA Rev & Tax Code § 4378 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 4 - Preparation of Abstract Lists|Section 4378.

4378.  Upon the destruction of the delinquent tax roll and the original secured roll pursuant to Section 4377, any property or interest therein which theretofore became delinquent but does not appear in the abstract list shall conclusively be presumed to have been redeemed and the delinquency satisfied and any notices of tax default and power of sale canceled, unless there then appears of record in the proper county a tax deed on sale thereof pursuant to this division. However, the conclusive presumption of payment and redemption prior to sale pursuant to this division shall not apply as against a tax deed issued within one year prior to the destruction of the delinquent tax roll and original secured roll, unless the tax deed was not recorded, in the proper county, within one year after the date of the deed.(Amended by Stats. 1985, Ch. 316, Sec. 60.)
CA Rev & Tax Code § 4379 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 4 - Preparation of Abstract Lists|Section 4379.

4379.  No proceeding or defense based upon a right or claim under a tax deed issued pursuant to this division upon property or any interest therein not appearing upon the abstract list shall be maintained or asserted after the destruction of the delinquent tax roll and original secured roll pursuant to Section 4377 unless the tax deed was recorded in the proper county at the date of the destruction or within one year after the date of the deed, whichever is later. If the proceeding or defense is barred by this section, the only recourse of the grantee in the tax deed, or the grantee’s successor in interest, shall be to obtain a refund in the manner prescribed in Section 3729 upon claim made within one year after the bar arises.(Amended by Stats. 1985, Ch. 316, Sec. 61.)
CA Rev & Tax Code § 4501 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7.5 - TAX CERTIFICATES|CHAPTER 1 - General Definitions|Section 4501.

4501.  The definitions in this chapter shall govern the construction of this part.(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
CA Rev & Tax Code § 4502 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7.5 - TAX CERTIFICATES|CHAPTER 1 - General Definitions|Section 4502.

4502.  “Assigned penalties” means, with respect to any taxes and assessments assigned pursuant to a tax certificate, any and all penalties related thereto which are or may be payable pursuant to Sections 2617, 2618, 2704, 2705, 2759, 2760, 2761, 2762, and 4103.(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
CA Rev & Tax Code § 4503 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7.5 - TAX CERTIFICATES|CHAPTER 1 - General Definitions|Section 4503.

4503.  “Delinquency date” means the date on which a delinquency penalty attaches to taxes pursuant to Section 75.52, 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762, as applicable.(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
CA Rev & Tax Code § 4504 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7.5 - TAX CERTIFICATES|CHAPTER 1 - General Definitions|Section 4504.

4504.  “Secured roll property” means property that remains on the secured roll after taxes thereon have been declared in default.(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
CA Rev & Tax Code § 4505 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7.5 - TAX CERTIFICATES|CHAPTER 1 - General Definitions|Section 4505.

4505.  “Tax certificate” means the intangible property right created upon a sale by the tax collector pursuant to Chapter 3 (commencing with Section 4521) of the right to receive all amounts in respect of a delinquency in connection with secured roll property or property on the supplemental roll.(a) A tax certificate shall be issued for a separately assessed parcel, or for multiple parcels with separate assessments, that are delinquent or defaulted at the time of the offer of the sale of the tax certificate and not for any subsequent year taxes or assessments. A tax certificate shall identify the parcel or parcels securing the certificate, bear the date of the purchase of the tax certificate, the name of the purchaser (or any successor) of the tax certificate, the total amount due, including taxes and assessments, being assigned to the purchaser of the tax certificate (as they may be reduced pursuant to subdivision (b) of Section 4525), and the purchase price of the tax certificate.(b) Tax certificates may be in the form of physical certificates or may be in book-entry form, including an electronic medium, in the discretion of the county.(Amended by Stats. 1996, Ch. 699, Sec. 4. Effective January 1, 1997.)
CA Rev & Tax Code § 4511 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7.5 - TAX CERTIFICATES|CHAPTER 2 - Authorization and Administration|Section 4511.

4511.  Any county may, upon the recommendation of the tax collector, and by resolution of the board of supervisors of that county adopted during the fiscal year for which it is to first apply, sell tax certificates. If the board orders the discontinuance of the procedures authorized by this part, all of the following shall occur:(a) All of the provisions of this part, other than Section 4521, shall remain in full force and effect until all tax certificates have been canceled.(b) The county shall maintain the Tax Certificate Redemption Fund until all tax certificates have been canceled.(c) After all tax certificates have been canceled, all funds on deposit in the Tax Certificate Redemption Fund shall be paid to the tax collector to be applied and distributed in the same manner as amounts received from the collection of taxes and assessments and any costs, fees, penalties, or other amounts related thereto.(Amended by Stats. 1995, Ch. 962, Sec. 2. Effective January 1, 1996.)
CA Rev & Tax Code § 4512 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7.5 - TAX CERTIFICATES|CHAPTER 2 - Authorization and Administration|Section 4512.

4512.  In each county that elects to sell tax certificates, there shall be created a Tax Certificate Redemption Fund. Moneys in the Tax Certificate Redemption Fund shall be used exclusively for the purposes described in Section 4527.(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
CA Rev & Tax Code § 4513 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7.5 - TAX CERTIFICATES|CHAPTER 2 - Authorization and Administration|Section 4513.

4513.  Nothing in this part shall reduce, change, affect, or otherwise alter the rights of any property owner or taxpayer that exist in the absence of this part. Under no circumstances shall the property owner or taxpayer be required to pay more than would have been owed if the sale of a tax certificate had not occurred.(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
CA Rev & Tax Code § 4521 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7.5 - TAX CERTIFICATES|CHAPTER 3 - Sale of Tax Certificates|Section 4521.

4521.  Commencing no earlier than the date the property is declared in default, the tax collector may offer for sale as provided in Section 4511 tax certificates for those defaulted taxes in connection with that secured roll property or that property on the supplemental roll, along with any defaulted taxes for any previous year that have not previously been sold.(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)