Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 5000 Redemptions 5130-5133 Processing Procedures and Requirements: Portion of an Assessment

5130-5133 Processing Procedures and Requirements: Portion of an Assessment

5130. GENERAL INFORMATION
It is the intent of the law:

1) To permit the satisfaction and removal of any lien secured to any parcel of tax-defaulted property (including property subject to the tax collector's power to sell), as such lien is defined in Revenue and Taxation Code section 4131 and M-5133; and

2) To permit the redemption of any portion of a parcel of tax-defaulted property, or tax-defaulted property that is subject to sale, separately from the whole parcel as it was originally tax-defaulted, if the portion:

a. Is described in any duly executed and recorded deed, purchase contract, deed of trust, mortgage, or final decree of court;

b. Has a separate valuation on the roll for the year it was originally tax-defaulted; or

c. Has a separate valuation on the current roll (Rev. & Tax. Code §4151).

NOTE: Although these provisions of law permit a special assessment to be removed as a lien on a property, they do not permit removing liens so that only a special assessment remains.

Any such assessment lien shall be paid, either partially or entirely, as a part of the amount 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 that 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. Any such assessment lien shall be paid, either partially or entirely, as part of the amount separately valued (Rev. & Tax. Code §4153).

5131. PARTIAL PAYMENTS
If a deficiency exists when a payment is made on taxes due and payable, the tax collector, with the approval of the board of supervisors, may accept partial payments from the taxpayer. The partial payments are applied first to all penalties, interest, and costs, and the balance, if any, is applied to the taxes due. The difference between the amount paid by the taxpayer and the amount due is treated as a delinquent tax in the same manner as any other defaulted tax (Rev. & Tax. Code §4143).

When a taxpayer either requests or submits a partial payment, the tax collector must inform him/her by return mail that such partial payments, when applied, shall not be deemed a redemption, a partial redemption, or an installment payment and shall not alter either the date upon which the property became tax-defaulted or the date the property becomes subject to the tax collector's power to sell.

These partial payments shall not be construed as altering the amount of defaulted taxes for purposes of publications.

If a taxpayer elects to pay delinquent taxes in installments, as provided in Chapter 3 (commencing with Rev. & Tax. Code §4186), the installment payment shall be based on the balance of the redemption amount determined according to Revenue and Taxation Code section 4143.

5132. NO LIMIT ON NUMBER OF REDEMPTIONS
There is no limit to the number of separately valued parcels or undivided interests that may be redeemed from the original assessment.

5133. DEFINITIONS
For the purpose of either redeeming (or initiating an installment plan of redemption for) a portion of tax-defaulted property or redeeming a portion of tax-defaulted property that is subject to sale, the following definitions apply.

1) Improvements - Improvements are not a parcel separate from the land on which they are situated (Rev. & Tax. Code §4132(a)).

2) Undivided Interest - A parcel separate from the whole assessment (Rev. & Tax. Code §4132(b)).  An undivided interest constitutes the ownership, in whole or in part, of an undefined segment of the whole assessment. For example, "an undivided one-half interest in Tract 33, Lot 16."

3) Lien - Pursuant to Revenue and Taxation Code section 4132(c), a lien is the charge against real property:

a. Created by the assessment of personal property, leasehold improvements, or possessory interests;

b. Constituting a fixed amount credited by the special assessment charge of a taxing agency or a revenue district;

c. Consisting of special assessments, or annual installments thereof, plus accrued interest and charges; or

d. Composed of any and all other charges whatsoever, authorized by law to be levied against real property by any taxing agency or revenue district. This includes, but is not limited to, general tax or special tax levies (Const., Art. XIII, §1) and charges established through weed abatement, water standby charges, availability charges, unpaid water bills, etc.

e. The Mello-Roos Community Facilities Act of 1982 provides a method for local governments to fund public facilities and certain services, particularly for newly developing areas. If delinquent and in an installment plan of redemption, Streets and Highways Code section 8830(a) does not prohibit or delay foreclosure. This also applies to 1915 bond act assessments.