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5000-5002 General Overview: General Information

5000. PROCESSING OUTLINE
Any tax-defaulted property may be redeemed until the right of redemption is terminated (Rev. & Tax. Code §4101) and M-5126.

Upon redemption, the lien for taxes of prior years is removed and the declaration of default is extinguished. On tax-defaulted property that is subject to the recorded Notice of Power to Sell, the notice becomes null and void (Rev. & Tax. Code §4112).

Technically, since property no longer is tax-sold or tax-deeded to the State of California, the phrase "rescission of default" might be more precise terminology than "redemption;" but the law continues to use the old language.

Payment of the delinquency nullifies the recorded Notice of Power to Sell Tax-Defaulted Property and the effect of the redemption is to remove the lien for taxes from the property (Rev. & Tax. Code §4112(c)).

5001. REDEMPTION OFFICER
"Redemption officer" means the county tax collector. This archaic term is from a time when county officers, notably the auditor or the sheriff, often were empowered to act as the county redemption officer.

5002. WHO MAY REDEEM
There is no limitation in Revenue and Taxation Code section 4101 as to who may redeem. The tax collector should accept the redemption amount from any person tendering payment. The tax collector is not required by law to be a title searcher for the purpose of assuring that the redemptioner has a legal interest in the property to be redeemed.

A volunteer acquires no right whatsoever by the payment of taxes on the land of another (Spencer v. Harmon Enterprises, Inc., 234 Cal. App. 2d 614).