Redemption of a portion of any parcel of property separately from the whole parcel of which it is a part may be made as provided in this article at any time prior to the expiration of the period of redemption.
Redemption and Its TerminationPartial Redemption
Section § 26250
This law allows someone to redeem, or reclaim, part of a piece of property from a larger parcel before the redemption period ends. It explains that partial redemption is possible under specific conditions outlined in the article.
property redemption partial redemption redemption period
Section § 26251
This law states that if part of a property is to be redeemed separately and has its own value listed in the tax records, the collector will figure out how much is owed based on that value. The owner can then redeem that part following the rules outlined in Article 1 of this chapter.
If the portion to be separately redeemed has a separate valuation shown on the assessment book, the collector shall determine the amount due according to the valuation shown on the assessment book, and redemption of the portion may be made in the manner provided for in Article 1 of this chapter.
property redemption separate valuation assessment book
Section § 26252
If you're trying to redeem part of a property but it wasn't given its own value in the tax records, the tax collector must get a description of that part from the assessor.
If the portion to be separately redeemed does not have a separate valuation shown on the assessment book, the collector shall submit the description of the portion to the assessor.
property redemption separate valuation assessment book
Section § 26253
This law mandates that an assessor must assign a value to the specified property.
The assessor shall place a valuation on the described property.
property valuation assessor duties property value
Section § 26254
This law section explains that when someone wants to redeem a specific part of a property separately, the collector is responsible for calculating the amount due based on the property's assessed value. After determining this amount, the collector must then present the request for redemption to the board for approval.
The collector shall determine the amount due according to the valuation so placed upon the portion upon which separate redemption is requested and shall then refer the proposed redemption to the board.
property redemption separate redemption collector's duty
Section § 26255
This law section explains that a board has two choices regarding property valuation and redemption. The board can either agree with, change, or reject the assessor's property valuation. Alternatively, the board can decide not to allow the separate redemption of the property.
The board may either:
(a)CA Water Code § 26255(a) Confirm, modify, or set aside the valuation of the assessor.
(b)CA Water Code § 26255(b) Refuse to authorize the separate redemption.
property valuation property assessor board decision
Section § 26256
Once the board makes a decision, the collector has to follow it, and there's no option to appeal or change the decision.
The decision of the board shall be final, and the collector shall conform with it.
board decision collector compliance final decision
Section § 26257
This law section says that if the board approves, separate redemption can happen following the guidelines set out in Article 1 of this chapter.
Separate redemption, if authorized by the board, may be made in the manner provided for in Article 1 of this chapter.
separate redemption board authorization Article 1 procedures
Section § 26258
If you redeem a part of a piece of land, you can also pay the fair share of current property taxes for that specific part. The fairness is determined by property value as listed in the current tax records.
The redemptioner of a portion of a parcel of property may also pay that part of the current assessment levied against the parcel of land out of which the portion was separately redeemed, as may be determined by the board to be fair, based upon the valuation placed on the parcel as shown on the current assessment book.
redemptioner parcel of property current assessment
Section § 26259
When someone pays a specific amount to cover the current assessment for a part of land they've redeemed separately, the collector must record this in the current assessment book. This entry should include a reference to the board's order allowing the partial payment, the amount paid, and the date it was paid.
Upon payment of the amount fixed as the sum to be paid as the current assessment on the portion of land separately redeemed, the collector shall enter on the current assessment book a reference to the order of the board authorizing payment of part of the assessment, the amount paid, and date of payment.
current assessment land redemption collector's record
