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5810-5812 Retention of Records: Marking of Records

5810. DELINQUENT ROLL OR ABSTRACT SHEET
The tax collector should note the fact and date of redemption in the margin of each delinquent roll (if used) or on the abstract sheet for the subject property. Partial redemptions are noted to show:

1) A description of the portion redeemed;

2) The value of the parcel redeemed; and

3) The value of the remainder of the property (Rev. & Tax. Code §§2853, 4109, 4374).

See M-4200 and M-4201.

5811. INDEXES
Index records pertaining to either the delinquent roll or the abstract must be regularly and promptly posted to reflect the current status of the unpaid items (Rev. & Tax. Code §4110).

5812. INSTALLMENT PLANS
Pursuant to Revenue and Taxation Code section 4109.5, installment payments may be:

1) Recorded in a separate file and the delinquent roll or abstract list marked, "See Separate Record;”

2) Recorded in a separate record on the reverse side of the abstract page; or 3) Recorded on a sheet filed immediately after the abstract page. Such a separate record must contain the following (M-4202):

a. Name of the person paying;

b. Property description;

c. Amount paid;

d. Year(s) of delinquency; and

e. Redemption certificate number, if issued.