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5310-5315 Installment Plans: Redemption Certificates -- Form

5310. GENERAL INFORMATION
This section was deleted on January 1, 1999.

5311. REQUIRED COPIES AND DISTRIBUTION
One copy each of the certificate shall be given, upon request, to the redemptioner (Rev. & Tax. Code §4106), the assessor, and the auditor, and the original certificate shall be retained in the tax collector's office.  In lieu of a photocopy, the original abstract sheet may serve as the tax collector's copy (M-5800).

5312. FEE FOR CERTIFIED COPIES
A fee of $1, plus the cost to reproduce the photocopy, must be collected for each copy of a certified redemption certificate or certified copy of an installment payment certificate, or a certified copy of an assessment as entered on the assessment roll prepared.  For a certificate of payment showing taxes paid, pursuant to Revenue and Taxation Code section 162.1, a fee to cover the actual and reasonable costs incurred by the assessor, tax collector, or auditor to prepare a certificate of payment showing taxes paid must be charged.

To certify the copy, a rubber stamp may be used with language similar to the following:

THIS IS TO CERTIFY THAT THIS IS A TRUE COPY OF THE ORIGINAL DOCUMENT ON FILE IN THE OFFICE OF THE _______________COUNTY TAX COLLECTOR.

By ________________
              Deputy

The fee collected for certifying the copy is to be deposited into the county general fund (Rev. & Tax. Code §162).

See form SCO 5-06 for certificate of payment.

5313. ACCURACY ESSENTIAL
Care should be exercised in the preparation of redemption certificates or installment plan payment certificates (Rev. & Tax. Code §4105.1). If an estimate is incorrect and an innocent purchaser buys the property in reliance on the amount estimated, the redemption is binding on the county.  The tax collector must regard the property as redeemed in full and the declaration of default nullified (Rev. & Tax. Code §4112; Attorney General Opinion 1-2-75).  See M-5511 for information regarding collection of redemption deficiencies resulting from errors.

5314. ACCEPTANCE OF NEGOTIABLE PAPER
Negotiable paper means checks, drafts, and money orders (Rev. & Tax. Code §2504).  Checks written on foreign banks that charge a premium for clearing and converting funds to dollars should be accepted only if the extra charge is separately paid by the taxpayer.

Negotiable paper (M-1244) may be accepted in payment on a redemption or an installment plan (Rev. & Tax. Code §2505).

5315. PROVIDING RECEIPTS
When payment is received, a receipt should be prepared for each certificate of redemption and a copy given to the person making the payment. Upon request, additional certificates are given to the auditor or the assessor (Rev. & Tax. Code §4106).