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5140-5143 Processing Procedures and Requirements: Separately Valued Parcel

5140. GENERAL APPLICATIONS
Any person may redeem separately from the whole assessment any portion of the property having a separately assessed value on the roll for the year for which it was tax-defaulted. However, taxes created by the lien of any assessments, as defined in Revenue and Taxation Code section 4132(c), that are liens against the whole assessment must be paid at the time the taxes are paid on the separately valued parcel (Rev. & Tax. Code §4141(a)).

5141. REMOVAL OF A SPECIFIC LIEN
If delinquent taxes constitute the amount of the lien created by the assessment of personal property, leasehold improvements, possessory interests, or the special assessments or other charges as defined in Revenue and Taxation Code section 4132(c), they may be paid separately from the whole assessment (Rev. & Tax. Code §4141(a)).

NOTE: The removal of such liens does not constitute a partial redemption (see exception below). Therefore, a redemption certificate is not to be issued upon receipt of payment. A counter receipt or a memorandum receipt may be used in such cases.

EXCEPTION: The lien described in the last sentence of Revenue and Taxation Code section 4132(c) includes the general tax levy of the county plus revenue district rates, which would, therefore, require the issuance of a redemption certificate in the case of either a segregation redemption or the redemption of a parcel separately valued.

5142. COMPUTATION OF AMOUNT TO REDEEM A SEPARATELY VALUED PARCEL
The redemption amount of a separately valued parcel of real property consists of (Rev. & Tax. Code §4141):

1) Defaulted taxes - taxes, assessments, penalties and costs on real property remaining unpaid on or after the time fixed in the notice of impending default (usually on or before June 30);

2) Delinquent penalties - computed on the amount of defaulted taxes determined from (1) above;

3) Costs - computed for each delinquent year in the same ratio that the total of the assessed value being redeemed bears to the total of the assessed value in the whole assessment of each delinquent year;

4) Redemption penalties - on the amount of defaulted taxes for each of the years for which they were delinquent; and

5) Full redemption fee - The redemption fee is never prorated (Rev. & Tax. Code §4142).

5143. COMPUTATION OF REDEMPTION AMOUNT OF A SPECIFIC LIEN
Computation of the redemption amount depends on whether the lien is determined by a tax rate.

1) When the amount of the lien is determined by a tax rate:

If the specific lien has an assessed value, such as a leasehold improvement or a possessory interest, the redemption amount is determined by multiplying the assessed value by the tax rate for each year of delinquency, then adding delinquent penalties, redemption penalties and costs in proportion to the whole assessment.

The redemption amount for a special assessment or an assessment bond is the amount of the lien, accrued interest, and charges, plus delinquent penalties, redemption penalties and costs in proportion to the whole assessment (Rev. & Tax. Code §4141).

If the delinquent taxes are being paid under an installment plan of redemption, the payment to remove a particular lien must be in proportion to the outstanding balance (Rev. & Tax. Code §4142).

NOTE: The tax collector should not collect the redemption fee. The fee is collected when the entire redemption amount is paid.