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5600-5605 Cancellations: General Information

5600. REDEMPTION PENALTY AND FEE
Any redemption penalty or fee may be canceled by the auditor, upon satisfactory proof that the penalty or fee has attached because of an error of the tax collector, the auditor, or the assessor, or because of that official’s inability to complete valid procedures initiated prior to the delinquency date. Payment of the corrected or additional amount must have been made within 30 days from the date the records were corrected (Rev. & Tax. Code §4985).

NOTE: See M-1522 for cancellation, pursuant to Revenue and Taxation Code section 4985.2, of the delinquent penalties and cost charges.

5601. CANCELLATION OF REDEMPTION DEFICIENCY
If the notice or bill required by Revenue and Taxation Code section 4114 is not mailed within four years after the date of the original insufficient payment because of a redemption deficiency, the deficiency shall not be collectible and shall, on order of the board of supervisors and with the written consent of the county legal advisor, be canceled (Rev. & Tax. Code §4116).

A discharge of accountability may be initiated for amounts too small to justify collection (Rev. & Tax. Code §2611.1). See M-1020 and M-2021.

5602. PAYMENT ON WRONG PROPERTY
If a redemption payment or an installment plan payment is canceled pursuant to the provisions of Revenue and Taxation Code sections 4920(a)(4) and 4920(b)(4), the tax collector may request the person who made the payment to return the certificate so a corrected certificate may be issued.

5603. RETURNED CHECKS
See M-5320.

5604. ERROR IN AMOUNT DUE
See M-5511.

5605. DOUBLE PAYMENT
See M-5701.