This law section means that you can pay off your back taxes and reclaim ownership of your property at any time unless your right to do so is officially ended.

This law allows the tax collector to send a notification to property owners if their property has a tax default status. This is an extra notice on top of what is already legally required.

To redeem a tax-defaulted property, you need to pay in U.S. currency the total of past unpaid taxes, any related late penalties and costs, plus specific redemption fees based on when the default occurred. For properties defaulted at different times, the fee varies: no fee for defaults before June 13, 1947, $1.50 for June 13, 1947 to June 13, 1969, $2 for June 13, 1969 to January 1, 1979, $5 for January 1, 1979 to January 1, 1984, and $15 for defaults afterward.

This law explains how penalties for redeeming a property with defaulted taxes are calculated. Starting July 1 of the year when taxes are declared defaulted, a penalty of 1.5% per month is charged on the defaulted taxes until they're paid. If a month ends on the weekend or a holiday, the penalty is applied the next business day. Each following year, this 1.5% penalty continues on unpaid taxes. If county offices close early or on the following business day, it's considered a holiday for penalty timing. For administrative or bankruptcy proceedings, these penalties are treated as interest charges.

This law outlines what a tax collector can do if a property isn't currently listed on the tax roll. The collector can either make the person redeeming the property pay current taxes and penalties as if the property was on the tax roll, or require them to pay current taxes, penalties, costs, and the redemption amount based on the property’s valuation provided by the assessor. However, this doesn't apply if the property isn't on the current roll because it was acquired by the state or a public agency through means other than a tax deed.

After settling tax matters, a record of unpaid taxes, penalties, and costs, known as the delinquent roll, stays on file with the tax collector. The auditor will then require the tax collector to account for these unpaid amounts.

In this law, the tax collector acts as the redemption officer for the county. If someone wants to redeem something, they must apply through the tax collector.

The tax collector is responsible for calculating how much money is needed to pay off and clear a tax debt.

When someone pays off taxes on a property that was marked as tax-defaulted, the tax collector must issue a certificate showing the property is redeemed, if requested. This certificate must include certain details like the year it was defaulted, a description of the property, the amounts paid, the person who made the payment, and the redemption date.

Even if a physical certificate isn't made, all necessary information should be stored in a way that's easy for the public to access and understand.

This section explains the process for handling tax payment certificates. When a payment is made, the tax collector receives the certificates and the money, giving a receipt for each certificate. The person making the payment gets one certificate, and another stays with the tax office. If needed, the assessor or auditor can request an extra certificate.

This law allows tax collectors, with the approval of local supervisors, to set up a system to track individual tax redemption and installment payments. If this system is in place, people who pay by mail will only get a payment receipt if they ask for one. The payment forms must clearly state this rule and offer a way for taxpayers to request a receipt. If a receipt is requested, it must be provided free of charge.

This law allows county tax collectors to destroy original redemption certificates, but only if the board of supervisors approves it. A certified copy must be made and kept on substitute media for at least 12 years. After 12 years, even the substitute media can be destroyed.

This law requires the tax collector to report and account for all the money they collect at least once every 12 months on dates the auditor approves. They must swear under oath that the money is handled lawfully.

Every six months, the tax collector also needs to file a detailed statement of all transactions and receipts for each month, showing the amounts collected for different funds or districts. This helps adjust the financial records (amounts charged to the tax collector) appropriately.

This law requires the tax collector to record when a property is redeemed from delinquency, noting this information on the property list. If only part of the property is redeemed, the collector must also specify which part of the property was redeemed, its value, and the value of the remaining property.

When someone pays their overdue property taxes in parts, the tax collector can note this on the official record by marking 'See Supplemental Record'.

The tax collector will maintain a separate detailed record showing who made the payments, a description of the property, the amount paid, which years the overdue taxes covered, and any redemption certificate issued.

This law requires the tax collector to maintain an organized and up-to-date record or system for tracking properties that have become tax-defaulted. This system should clearly show the current status of any unpaid property taxes.

This section outlines the fees collected when tax-defaulted property is redeemed before a tax sale. Besides the redemption amount, the tax collector charges fees to cover the county's costs for notifying interested parties, recording the rescission of the sale notice, and preparing for a sale if redemption occurs close to the sale date. If the property is redeemed before the sale but after incurring notice or publication costs, the tax collector may collect an additional fee to cover those expenses.

Once the property is redeemed, the sale notice is voided, and the tax collector must officially record this change. The fees are set by the county and must comply with governmental rules.

This law allows someone who has redeemed tax-defaulted property, or anyone claiming through them, to file a lawsuit to establish clear ownership, known as 'quiet title', over that property. They can pursue this legal action until a final judgment is reached.

If the tax collector makes a mistake in calculating the amount needed to redeem a property and this error leads to an underpayment, they can ask for the missing amount within four years. They must notify the property owner via registered or certified mail at their last known address.

The notification must include details about the error, explain that the initial payment was too low, specify the remaining balance, and warn that if the balance isn't paid within 30 days, it will be added to the regular tax bill.

If a redemption deficiency isn't paid within 30 days after notice, it turns into a tax lien on the property for the upcoming year. This means it gets added to the property's secured tax roll and collected like regular property taxes. But, if the property is bought or gets a new loan before this transfer, the lien will be on the prior owner's unsecured tax roll instead.

On the roll, the entry must highlight this with a note about the deficiency and the parcel number. This note can either be on the roll itself or referenced in a separate document that lists the deficiency. Counties can choose how to maintain these records, sometimes using a delinquent tax abstract as the listing document.

If the required notice about a redemption deficiency isn't sent out within 4 years of the original underpayment, that deficiency can't be collected. Instead, it must be canceled if the county's legal advisor agrees in writing and the board of supervisors orders it.