2019 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 7 - REDEMPTION
CHAPTER 1 - Redemption Generally
Section 4102.
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.
(Amended by Stats. 1992, Ch. 523, Sec. 30. Effective January 1, 1993.)
