reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 2 - Redemption of Part of Assessment › ARTICLE 2 - Payments › Section 4143.

4143. (a) Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this part, the tax collector, with the approval of the board of supervisors, may accept partial payments from the taxpayer. The partial payments shall be applied first to all penalties, interest, and costs, and the balance, if any, shall be applied to the taxes due. The difference between the amount paid by the taxpayer and the amount due shall be treated as a delinquent tax in the same manner as any other defaulted tax.
(b) Partial payments made pursuant to this section shall not be deemed a redemption, a partial redemption, or an installment payment under this part and they shall not alter either the date upon which the property became tax defaulted or the date the property becomes subject to a power of sale.
(c) These partial payments shall not be construed as altering the amount of defaulted taxes for purposes of publications.
(d) An election may be made by the taxpayer to pay the delinquent taxes in installments under Chapter 3 (commencing with Section 4186) and, if so, the installment payment shall be based upon the balance of the redemption amount determined pursuant to this section.
(e) When the taxpayer requests a partial payment, or when the tax collector receives such a payment, the tax collector shall inform the taxpayer of the provisions of subdivision (b) by return mail.
(f) (1) Upon authorization by ordinance by the board of supervisors, the tax collector may charge a fee to recover the reasonable costs of instituting and maintaining a partial payment arrangement under the provisions of this chapter. The fee is a charge described in paragraph (2) of subdivision (e) of Section 1 of Article XIII C of the California Constitution 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.
(2) The maximum fees that the tax collector may charge under the authorization of this section shall be established in the initial authorizing ordinance and limited to cost recovery only, pursuant to Section 54985 of the Government Code. Those fees, and any subsequent changes to those fees, shall be implemented consistent with Section 54985 of the Government Code, and after at least one public meeting, at which oral and written presentations may be made, as part of a regularly scheduled meeting held by the Board of Supervisors pursuant to Section 54986 of the Government Code.
(3) The ordinance authorizing the tax collector to charge a fee described in paragraph (1) shall require the fee to be paid prior to the application of any partial payments to penalties, interest, costs, and taxes due as specified in subdivision (a).
(Amended by Stats. 2016, Ch. 266, Sec. 1. (AB 2291) Effective January 1, 2017.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 2 - Redemption of Part of Assessment › ARTICLE 3 - Applications and Computations › Section 4151.

4151. Any person filing an affidavit of interest may apply to the tax collector to have any parcel separately valued in order that it may be redeemed under the provisions of this chapter. The tax collector may file an application to have any parcel separately valued when such application is based on the fact that the parcel sought to be separately valued is separately assessed on the current roll.
The application shall set forth the fact that a duly executed and recorded deed, purchase contract, deed of trust, mortgage, or final decree of court describes the parcel sought to be separately valued.
The application may request that the tax created by the assessment of personal property, or leasehold improvements, or possessory interests on the whole assessment for each of the years for which it was delinquent be allowed to remain as a lien on the parcel sought to be separately valued.
If any lien not determined by the application of a tax rate on a valuation of property has been levied or placed on the whole assessment, the application may be accompanied by the certification of the taxing agency or revenue district authorized by law to levy or place the lien, setting forth the specific amount of that portion of the lien levied or placed on the whole assessment which is to continue to be levied or placed on the parcel sought to be separately valued for each of the years for which it was delinquent.
Upon authorization by ordinance by the board of supervisors, the tax collector may charge an application fee for the actual cost incurred for the processing of an application for the separate valuation of any parcel for redemption under the provisions of this chapter. The fee shall be governed by the provisions of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code.
(Amended by Stats. 1985, Ch. 1367, Sec. 2.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 2 - Redemption of Part of Assessment › ARTICLE 3 - Applications and Computations › Section 4153.

4153. The county assessor shall determine a separate valuation on the parcel for each of the years for which it was delinquent, and shall determine the valuation of the remaining parcel for each of the years for which it was delinquent. The sum of the valuations of the parcels shall equal their total valuation before separation.
If the application requested that the tax created by the assessment of personal property, or leasehold improvements, or possessory interests be allowed to remain as a lien on the parcel sought to be separately valued, and the assessor determines that the value of the parcel is sufficient to secure the payment of the tax, the assessor shall set forth the value of such personal property, or leasehold improvements, or possessory interest, for each of the years for which it was delinquent, opposite his determination of the value of the parcel.
(Repealed and added by Stats. 1968, Ch. 1293.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 2 - Redemption of Part of Assessment › ARTICLE 3 - Applications and Computations › Section 4154.

4154. If the assessor has set forth the value of personal property, or leasehold improvements, or possessory interests opposite his or her determination of the value of the parcel, the amount of defaulted taxes on the parcel is the sum of the following:
(a) The sum of the amounts computed by multiplying the assessed value of the parcel by the applicable tax rate for each of the years for which it was delinquent.
(b) The sum of the amounts set forth in the certification of the taxing agency or revenue district as being the portion of the lien for each of the years for which it was delinquent which is to continue to be levied or placed on the parcel.
(Amended by Stats. 1985, Ch. 316, Sec. 50.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 2 - Redemption of Part of Assessment › ARTICLE 3 - Applications and Computations › Section 4155.

4155. If the assessor has not set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of the parcel, the amount of sold taxes on the parcel is the sum of the following:
(a) The sum of the amounts computed by multiplying the assessed value of the parcel by the applicable tax rate for each of the years for which it was delinquent.
(b) The sum of those amounts of tax on personal property, or leasehold improvements, or possesory interests computed by multiplying the assessed value by the applicable tax rate for each of the years for which it was delinquent, which bears the same proportion as the value of the parcel bears to the value of the whole assessment excepting the value of personal property, leasehold improvements, and possessory interests for each of the years for which it was delinquent.
(c) The sum of the amounts set forth in the certification of the taxing agency or revenue district as being the portion of the lien for each of the years for which it was delinquent which is to continue to be levied or placed on the parcel.
(Repealed and added by Stats. 1968, Ch. 1293.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 2 - Redemption of Part of Assessment › ARTICLE 3 - Applications and Computations › Section 4156.

4156. The amount necessary to redeem the parcel is the sum of the following:
(a) The amount of defaulted taxes on the parcel.
(b) Delinquent penalties in an amount which bear the same proportion to the delinquent penalties in the whole assessment as the amount of taxes and liens on the parcel bears to the total amount of taxes and liens on the whole assessment, determined for each of the years for which it was delinquent.
(c) Costs computed in the same manner provided for the computation of delinquent penalties.
(d) Redemption penalties computed on the amount of taxes and liens levied against the parcel for each of the years for which it was delinquent.
(e) The redemption fee provided for in this part.
(Amended by Stats. 1985, Ch. 316, Sec. 51.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 2 - Redemption of Part of Assessment › ARTICLE 3 - Applications and Computations › Section 4157.

4157. 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.
(Amended by Stats. 1985, Ch. 316, Sec. 52.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 2 - Redemption of Part of Assessment › ARTICLE 3 - Applications and Computations › Section 4158.

4158. Where delinquent taxes are being paid in installments, and a parcel is separately redeemed under this chapter, there shall be credited on the amount necessary to redeem the parcel an amount which bears the same proportion to the total amount which has been paid in installments on the whole parcel as the redemption amount less the redemption fee on the parcel bears to the redemption amount less the redemption fee on the whole parcel.
(Added by Stats. 1968, Ch. 1293.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 2 - Redemption of Part of Assessment › ARTICLE 3 - Applications and Computations › Section 4159.

4159. In all other respects, the redemption shall be made in the ordinary manner.
(Added by Stats. 1968, Ch. 1293.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments › ARTICLE 1 - General Provisions › Section 4186.

4186. As used in this chapter, “taxes” includes all taxes and assessments and annual installments of assessments charged on the roll, except for the following:
(a) Special assessments pledged to the payment of debt service on bonds issued pursuant to the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code) for which the local agency has covenanted to foreclose on behalf of the bondholder pursuant to Section 8830 of the Streets and Highways Code.
(b) Special taxes pledged to the payment of debt service on bonds issued pursuant to the Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the Government Code) for which the local agency has covenanted to foreclose on behalf of the bondholder pursuant to subdivision (b) of Section 53356.1 of the Government Code.
(Amended by Stats. 1997, Ch. 946, Sec. 11. Effective January 1, 1998.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments › ARTICLE 1 - General Provisions › Section 4187.

4187. As used in this chapter, “back taxes” means all payments required to be made under any provision of law allowing payment of delinquent taxes in installments, except payments of current taxes due on the property and the penalties and costs on the current taxes.
(Enacted by Stats. 1939, Ch. 154.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments › ARTICLE 2 - Permanent Installment Plan › Section 4216.

4216. As used in this article:
(a) “Redemption amount” means the total amount which would be necessary to redeem tax-defaulted property at the time an election is made to pay delinquent taxes in installments under this article.
(b) “Balance of the redemption amount” is the amount equal to the difference between the redemption amount and the total of the portions previously paid which portions were paid as a part of the redemption amount.
(Amended by Stats. 1985, Ch. 316, Sec. 53.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments › ARTICLE 2 - Permanent Installment Plan › Section 4217.

4217. (a) Any person may elect to pay delinquent taxes in installments under this article at any time prior to 5 p.m. on the last business day prior to the date when the tax collector obtains the power to sell the property, except that if payment of delinquent taxes in installments is started under this article and the amount required to be paid in any fiscal year is not paid as required by this article, payments on property that, but for the installment redemption plan, would have been subject to a power of sale pursuant to Section 3691 during the calendar year in which default on the redemption plan occurs may not again be started under this article. All other payments may be started on or after July 1 of the fiscal year commencing after the fiscal year in which default occurred.
(b) (1) A person electing to pay delinquent taxes in installments may be subject to a fee for processing the person’s request.
(2) The fee for payment of delinquent taxes in installments to the tax collector may be established by ordinance by the board of supervisors. The fee shall be governed by the provisions of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code and may be collected on the tax bill.
(Amended by Stats. 2004, Ch. 944, Sec. 8.5. Effective January 1, 2005.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments › ARTICLE 2 - Permanent Installment Plan › Section 4218.

4218. (a) During the time payments are made under this article:
(1) The property subject to the installment plan shall not become subject to a power of sale pursuant to Section 3691.
(2) The right of redemption shall not be terminated.
(b) Subdivision (a) does not prohibit or delay foreclosure pursuant to Section 8830 of the Streets and Highways Code.
(c) Subdivision (a) does not prohibit or delay foreclosure pursuant to Section 53356.1 of the Government Code.
(Amended by Stats. 1997, Ch. 946, Sec. 12. Effective January 1, 1998.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments › ARTICLE 2 - Permanent Installment Plan › Section 4219.

4219. Election to pay delinquent taxes in installments is made by payment, in the same manner as a redemption, of 20 percent, or more, of the redemption amount. All current taxes, with penalties thereon, due or coming due in the fiscal year in which this first payment is made shall be paid before the delinquency date of the last installment of current taxes, except that if the election to pay delinquent taxes in installments is made on or after the delinquency date of the last installment of current taxes in any fiscal year, the current taxes, with penalties and costs thereon, shall be paid with or prior to the installment payment.
(Amended by Stats. 1968, Ch. 784.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments › ARTICLE 2 - Permanent Installment Plan › Section 4220.

4220. In each succeeding fiscal year the redemptioner shall pay all current taxes and penalties coming due in that fiscal year before the delinquency date of the last installment of current taxes.
Supplemental assessment tax installments that became delinquent after April 10 shall not default the installment plan of redemption, if paid on or before June 30.
(Amended by Stats. 1986, Ch. 1420, Sec. 23.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments › ARTICLE 2 - Permanent Installment Plan › Section 4221.

4221. In each succeeding fiscal year the redemptioner shall pay, before the delinquency date of the last installment of current taxes, the sum of the following:
(a) That amount which is computed to be not less than the difference between the amounts previously paid under the provisions of this article, excepting amounts paid as interest, and
(1) 40 percent of the redemption amount when the payment is made during or prior to the first fiscal year following the year in which election was made to pay delinquent taxes in installments.
(2) 60 percent of the redemption amount when the payment is made during or prior to the second fiscal year following the year in which election was made to pay delinquent taxes in installments.
(3) 80 percent of the redemption amount when the payment is made during or prior to the third fiscal year following the year in which election was made to pay delinquent taxes in installments.
(4) 100 percent of the redemption amount when the payment is made during or prior to the fourth fiscal year following the year in which election was made to pay delinquent taxes in installments.
(b) On parcels tax defaulted prior to June 15, 1974, interest shall be computed at the rate of
1
/
2
percent per month accruing on the first day of each month following the preceding payment, on the balance of the redemption amount.
(c) On parcels tax defaulted on and after June 15, 1974, interest shall be computed at the rate of 1 percent per month accruing on the first day of each month following the preceding payment, on the balance of the redemption amount.
(d) On parcels tax defaulted on and after June 15, 1982, interest shall be computed at the rate of 1
1
/
2
percent per month accruing on the first day of each month following the preceding payment, on the balance of the redemption amount.
Payments made under this section shall be computed and paid in the same manner as a redemption, and the receipts for those payments shall show that the payments are for the use of the real estate under this plan for payment of delinquent taxes in installments.
(Amended by Stats. 1985, Ch. 316, Sec. 56.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments › ARTICLE 2 - Permanent Installment Plan › Section 4222.

4222. If all payments are not made on or before the dates prescribed, the property may become subject to a power of sale pursuant to Section 3691 in the same manner as if no election to pay delinquent taxes in installments had been made. In the event that the default occurs at the time the second or subsequent installment is due and the assessee or agent of the assessee can, by substantial evidence, convince the tax collector that the payment was not made through any fault of the assessee, the tax collector may reinstate the account upon receipt of a payment in an amount reflecting the installment due plus interest under Section 4221 to the date of reinstatement, provided the payment is physically received by the tax collector prior to the time the property becomes subject to the tax collector’s power to sell or prior to June 30 of the current fiscal year, whichever occurs earlier.
(Amended (as amended by Stats. 1987, Ch. 1184) by Stats. 1988, Ch. 830, Sec. 23. Applicable July 1, 1989, by Sec. 31 of Ch. 830.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments › ARTICLE 2 - Permanent Installment Plan › Section 4222.5.

4222.5. (a) Notwithstanding any other provision of this article, the tax collector of any county that is designated by the Governor to be in a state of emergency or disaster due to a major misfortune or calamity and is therefore an eligible county for tax relief, as defined in Chapter 5 (commencing with Section 194) of Part 2, may defer for a period of one year payments under an installment plan if all of the following conditions are met:
(1) The installment plan was already in existence at the time deferral is requested by the assessee or the agent of the assessee.
(2) The assessee or the agent of the assessee can establish to the satisfaction of the tax collector that the assessee incurred substantial disaster damage as defined in Section 194 in connection with his or her property as a result of the disaster.
(3) The assessee or the agent of the assessee files an application for deferral with the tax collector on or before September 1 of the following fiscal year.
(4) The assessee is not receiving any other relief relating to the disaster.
(b) This section does not preclude the assessment of interest in connection with the deferral of any installment payment. Any interest so assessed shall be due and payable together with the deferred installment payment.
(c) For purposes of this section, “substantial business losses” means net business losses incurred by the assessee after accounting for the assessee’s receipt of any federal disaster aid, state disaster aid, related insurance loss claim payments, or property tax relief under Chapter 5 (commencing with Section 194) of Part 2.
(Amended by Stats. 1999, Ch. 941, Sec. 29. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments › ARTICLE 2 - Permanent Installment Plan › Section 4223.

4223. Payments under this article are not a redemption or partial redemption.
(Amended by Stats. 1985, Ch. 316, Sec. 58.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments › ARTICLE 2 - Permanent Installment Plan › Section 4225.

4225. The redemption certificate for a redemption under this article shall show:
(a) The amounts used to arrive at the redemption amount at the time of an election to pay delinquent taxes in installments;
(b) The portions of the redemption amount and interest previously paid, including all credits allowed;
(c) The portion of the redemption amount and interest required to make the redemption.
(Added by Stats. 1939, Ch. 1076.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments › ARTICLE 2 - Permanent Installment Plan › Section 4226.

4226. Except as provided in this article, the redemption shall be made in the usual manner.
(Added by Stats. 1939, Ch. 1076.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments › ARTICLE 5 - Credits and Distribution › Section 4336.

4336. When property is redeemed on which delinquent taxes have been paid in installments, there shall be credited on the amount necessary to redeem the total amount of back taxes previously paid, including an allowance for interest paid pursuant to Section 4221. The credit shall be allowed after computation of the amount necessary to redeem.
(Amended by Stats. 1990, Ch. 992, Sec. 9.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7 - REDEMPTION › CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments › ARTICLE 5 - Credits and Distribution › Section 4337.

4337. When payment of delinquent taxes in installments on any property was started under any provision of law and payment of delinquent taxes in installments on the property is later started after default in payment, there shall be credited on the amount payable the total amount of back taxes paid during the course of the defaulted plan or plans, including an allowance for interest paid pursuant to Section 4221. This credit is in addition to and not a substitute for the payment of any part of any installment payable and shall be allowed after the first installment is paid.
(Amended by Stats. 1990, Ch. 992, Sec. 10.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7.5 - TAX CERTIFICATES › CHAPTER 3 - Sale of Tax Certificates › Section 4522.

4522. For purposes of Chapter 1A (commencing with Section 4653) and Chapter 3 (commencing with Section 4701) of Part 8, the receipt by the tax collector of the proceeds of the sale of a tax certificate shall be deemed to be the receipt by the tax collector of the due and unpaid taxes and assessments specified in that tax certificate and, if in excess of that amount, the related delinquency penalty set forth in Section 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762. The provisions of this part shall not be construed as removing any lien for taxes or extinguishing any unpaid taxes or assessments or fees, penalties, costs, or other amounts related thereto.
(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7.5 - TAX CERTIFICATES › CHAPTER 3 - Sale of Tax Certificates › Section 4523.

4523. The proceeds from the sale of a tax certificate shall be applied as follows:
(a) (1) To the Tax Certificate Redemption Fund, in an amount equal to a minimum of 3 percent of the proceeds from that sale. However, if the amount of the Tax Certificate Redemption Fund is equal to or greater than 3 percent of the then current amount of taxes and assessments assigned under all outstanding tax certificates, those proceeds shall be applied as provided in subdivision (b). The amount deposited under this paragraph shall be in lieu of any amount otherwise required pursuant to Chapter 3 (commencing with Section 4701) of Part 8.
(2) Any amount on deposit in the Tax Certificate Redemption Fund shall be invested at the direction of the county treasurer as required by law. All interest earned on the Tax Certificate Redemption Fund shall be paid to the county.
(b) The balance of the proceeds shall be applied as follows:
(1) Except as provided in paragraph (2), the balance shall be distributed in the same manner as amounts received from the collection of taxes and assessments and costs, fees, penalties, and other amounts related thereto.
(2) In the case of a county that has elected the alternative procedure for the distribution of property tax levies pursuant to Chapter 3 (commencing with Section 4701) of Part 8 of Division 1, the balance shall be distributed to the county general fund.
(Amended by Stats. 1996, Ch. 699, Sec. 5. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7.5 - TAX CERTIFICATES › CHAPTER 3 - Sale of Tax Certificates › Section 4524.

4524. (a) Upon the receipt by the tax collector of the entire amount of the taxes, assessments, and assigned penalties assigned by a tax certificate, the tax collector shall pay that amount to the holder of the tax certificate, cancel the tax certificate, and enter the fact of the cancellation in the tax certificate record opposite the entry of the sale of the tax certificate. The tax collector shall make the payments from amounts it receives of those taxes, assessments, and assigned penalties, whether those amounts are received by the tax collector by payment of those amounts, by redemption pursuant to Part 7 (commencing with Section 4101), by sale of the parcel pursuant to Chapter 2 (commencing with Section 3436) of Part 6, or otherwise.
(b) If, pursuant to Section 2636, 2708, 2772, or 4143 or otherwise, the tax collector receives only an installment or portion of the amounts in respect of the taxes, assessments, and assigned penalties (or interest in the case of an installment plan of redemption) assigned by a tax certificate, the tax collector shall pay that amount to the holder of the tax certificate and make a corresponding adjustment to the amounts set forth in the tax certificate and the tax certificate record.
(c) If, pursuant to Chapter 3 (commencing with Section 2801) of Part 5 or Chapter 2 (commencing with Section 4131) of Part 7, part of an assessment of tax on a parcel specified in a tax certificate is paid or redeemed, the tax collector shall pay to the holder of the tax certificate that portion of the payments relating to the amounts assigned under the tax certificate and shall adjust the information in the tax certificate and the tax certificate record accordingly.
(d) Any amount collected shall be first applied to the oldest outstanding certificate. The taxpayer shall still be considered delinquent with respect to any unredeemed certificate on that property.
(e) Notwithstanding any other provision of law, any partial payment with respect to a tax certificate, including annual payments from installment plan of redemption, shall be applied to the monthly penalty (or interest in the case of an installment plan of redemption) amount first.
(f) This section shall apply notwithstanding any other provision of Chapter 1C (commencing with Section 4656) or Chapter 1.3 (commencing with Section 4671) of Part 8 or any other provision of this code to the contrary.
(Amended by Stats. 1996, Ch. 699, Sec. 6. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7.5 - TAX CERTIFICATES › CHAPTER 3 - Sale of Tax Certificates › Section 4525.

4525. The tax collector may stop the collection of amounts in respect of a delinquency by the holder of a tax certificate at any time by canceling that tax certificate and paying to the holder of that tax certificate from amounts on deposit in the Tax Certificate Redemption Fund the amount owed in respect of that delinquency. This action may be taken at the sole discretion of the tax collector.
(Amended by Stats. 1996, Ch. 699, Sec. 7. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7.5 - TAX CERTIFICATES › CHAPTER 3 - Sale of Tax Certificates › Section 4526.

4526. A tax certificate shall not be considered as having any situs in the county in which the real property is located for which the tax certificate is issued.
(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7.5 - TAX CERTIFICATES › CHAPTER 3 - Sale of Tax Certificates › Section 4529.

4529. The tax collector shall make and maintain the tax certificate record which shall be a list of all the tax certificates sold, showing the date of the sale, a description of the parcel, the name of the purchaser (or the successor), the purchase price, the amount of any payments received by the holder, and how those amounts were applied to the taxes, assessments, and assigned penalties.
(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7.5 - TAX CERTIFICATES › CHAPTER 3 - Sale of Tax Certificates › Section 4530.

4530. Any tax certificate may be transferred at any time before it is canceled by endorsement by the tax collector, if the tax certificate is held in physical form, or by electronic transfer, if that tax certificate is held on book-entry form. The tax collector shall modify the tax certificate to indicate the new holder. The official endorsement of a tax certificate by the tax collector with the date and its entry on the tax certificate record, together with a notation showing the new holder, shall be sufficient evidence of the assignment of the tax certificate.
(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 7.5 - TAX CERTIFICATES › CHAPTER 3 - Sale of Tax Certificates › Section 4531.

4531. (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.
(Amended by Stats. 1996, Ch. 699, Sec. 10. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 8 - DISTRIBUTION › CHAPTER 1 - Generally › Section 4651.

4651. Unless the context otherwise requires, as used in this part, “fund” includes:
(a) A revenue district.
(b) A taxing agency.
(c) Annual installments of assessments charged on the roll.
(Repealed and added by Stats. 1951, Ch. 430.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 8 - DISTRIBUTION › CHAPTER 1 - Generally › Section 4651.4.

4651.4. The county treasurer and the county auditor shall each keep an accurate account of money received which is to be distributed and shall, at the time the treasurer is required to settle with the State for money in his possession belonging to the State, make a detailed, verified report to the Controller, in the form prescribed by the Controller, of all amounts distributed to the State.
(Amended by Stats. 1953, Ch. 270.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 8 - DISTRIBUTION › CHAPTER 1a - Secured Roll › Section 4653.

4653. As used in this chapter, “taxes” includes all taxes, assessments, installments of assessments charged on the current secured roll, and payments in lieu of taxes on property belonging to the United States.
(Repealed and added by Stats. 1951, Ch. 430.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 8 - DISTRIBUTION › CHAPTER 1a - Secured Roll › Section 4653.2.

4653.2. The county auditor may receive and distribute payments in lieu of taxes, other than city taxes, on property which belongs to the United States and is exempt from taxation. Unless otherwise prescribed by the agency making such payments, the amounts received shall be distributed as prescribed in this chapter.
(Added by Stats. 1951, Ch. 430.)