Chapter 5000 Redemptions

County Tax Collectors' Reference Manual (2012) 
Chapter 5000 – Redemptions
TABLE OF CONTENTS

 

General Overview: General Information

• 5000. PROCESSING OUTLINE
• 5001. REDEMPTION OFFICER
• 5002. WHO MAY REDEEM

General Overview: What May Be Redeemed

• 5010. TAX-DELINQUENT PROPERTY
• 5011. UTILITY (STATE BOARD) ROLL
• 5012. CURRENT TAX

Processing Procedures and Requirements: General Information

• 5100. CALCULATION ELEMENTS
• 5101 BANKRUPTCY
• 5102. REDEMPTION AMOUNT
• 5103. AMOUNT OF DEFAULTED TAXES DEFINED
• 5104. PROPERTY NOT ON THE CURRENT ROLL

Processing Procedures and Requirements: Delinquent Penalties and Interest

• 5110. GENERAL APPLICATIONS
• 5111. REDEMPTION PENALTIES
• 5112. PROPERTY TAX-DEFAULTED FOR 1981-1982 AND SUBSEQUENT FISCAL YEARS

Processing Procedures and Requirements: Fee Structure and Schedule

• 5120. GENERAL INFORMATION
• 5121. PROPERTY TAX-DEFAULTED PRIOR TO JUNE 13, 1969
• 5122. PROPERTY TAX-DEFAULTED JUNE 13, 1969 – DECEMBER 31, 1978
• 5123. PROPERTY TAX-DEFAULTED JANUARY 1, 1979 – DECEMBER 31, 1983
• 5124. PROPERTY TAX-DEFAULTED ON AND AFTER JANUARY 1, 1984
• 5125. OBTAINING NAMES AND ADDRESS AND MAILING NOTICE
• 5126. TERMINATION OF RIGHT TO REDEEM

Processing Procedures and Requirements: Portion of an Assessment

• 5130. GENERAL INFORMATION
• 5131. PARTIAL PAYMENTS
• 5132. NO LIMIT ON NUMBER OF REDEMPTIONS
• 5133. DEFINITIONS

Processing Procedures and Requirements: Separately Valued Parcel

• 5140. GENERAL APPLICATIONS
• 5141. REMOVAL OF A SPECIFIC LIEN
• 5142. COMPUTATION OF AMOUNT TO REDEEM A SEPARATELY VALUED PARCEL
• 5143. COMPUTATION OF REDEMPTION AMOUNT OF A SPECIFIC LIEN

Processing Procedures and Requirements: Parcels Not Separately Valued (Segregation)

• 5150. GENERAL APPLICATIONS
• 5151. APPLICATION FOR A SEPARATE VALUATION
• 5152. APPLICATION TO ASSESSOR
• 5153. APPLICATION FEE
• 5154. COMPUTATION OF AMOUNT TO REDEEM DEFAULTED TAXES

Processing Procedures and Requirements: Undivided Interest

• 5160. GENERAL APPLICATIONS
• 5161. REDEMPTION AMOUNT (SEGREGATED PORTION)
• 5162. SEGREGATED UTILITY ROLL

Processing Procedures and Requirements: Credit For Prior Payments

• 5170. WHO MAY RECEIVE CREDIT
• 5171. AMOUNTS ALLOWED

Installment Plans: General Information

• 5200. HISTORICAL BACKGROUND
• 5201. PROPERTY REDEEMABLE UNDER INSTALLMENT PLAN
• 5202. WHO MAY INITIATE INSTALLMENT PLANS
• 5203. INFORMATION SHEET
• 5204. APPLICATION FEE ON INSTALLMENT PAYMENT PLANS
• 5205. INITIATION OF INSTALLMENT PLAN

Installment Plans: Forms and Notices

• 5210. SEPARATE RECORD
• 5211. RECEIPT FOR INSTALLMENT PAYMENT
• 5212. NOTICE OF REQUIRED PAYMENT DUE
• 5213. NOTICE THAT CURRENT AND SUPPLEMENTAL TAX IS UNPAID

Installment Plans: Conditions and Provisions

• 5220. EFFECT OF INSTALLMENT PAYMENTS
• 5221. REINSTATEMENT AFTER DEFAULT IN CURRENT YEAR
• 5222. DEFAULT: NO REINSTATEMENT
• 5223. PAYMENTS ARE NOT A PARTIAL REDEMPTION
• 5224. REFUND CLAIMS AND ACTIONS
• 5225. CURRENT TAXES
• 5226. REDEMPTION FEE
• 5227. SEGREGATION OF EXISTING PLAN
• 5228. SUBSEQUENT INSTALLMENT PAYMENTS
• 5229. DISASTER-DAMAGED PROPERTY

Installment Plans: Defaults

• 5230. NEW INSTALLMENT PLAN AFTER DEFAULT
• 5231. PROCEDURE FOR STARTING NEW PLAN AFTER DEFAULT
• 5232. TO REDEEM IN FULL: PLAN NOT IN DEFAULT
• 5233. TO REDEEM IN FULL: PLAN IN DEFAULT
• 5234. TO REDEEM IN FULL AFTER SUBJECT TO POWER TO SELL
• 5235. NO NOTIFICATION TO STATE CONTROLLER

Installment Plans: Redemption Certificates

• 5300. GENERAL APPLICATIONS
• 5301. REDEMPTION CERTIFICATES ON COMPUTER EQUIPMENT
• 5302. DESCRIPTION OF PROPERTY ON CERTIFICATES
• 5303. UNDER INSTALLMENT PLAN

Installment Plans: Redemption Certificates - Form

• 5310. GENERAL INFORMATION
• 5311. REQUIRED COPIES AND DISTRIBUTION
• 5312. FEE FOR CERTIFIED COPIES
• 5313. ACCURACY ESSENTIAL
• 5314. ACCEPTANCE OF NEGOTIABLE PAPER
• 5315. PROVIDING RECEIPTS

Installment Plan: Redemption Certificates - Special Circumstances

• 5320. RETURNED CHECKS
• 5321. INCORRECT AMOUNTS

Notice of Power to Sell: Standard Rescission

• 5400. GENERAL INFORMATION
• 5401 COPIES TO THE CONTROLLER

Notice of Power to Sell: Form Instructions

• 5410. FISCAL YEAR
• 5411. DEFAULT NUMBER
• 5412. ASSESSOR'S PARCEL NUMBER
• 5413. NAME OF THE COUNTY
• 5414. CERTIFICATE OF REDEMPTION NUMBER
• 5415. DATE OF REDEMPTION
• 5416. NAME OF THE ASSESSEE
• 5417. RECORDING DATE
• 5418. INSTRUMENT NUMBER, VOLUME AND PAGE
• 5419. SIGNATURE AND ACKNOWLEDGMENT

Notice of Power to Sell: Special Circumstances

• 5420. RESCINDING MULTIPLE NOTICES

Notice of Power to Sell: Partial Rescission

• 5430. GENERAL APPLICATION

Notice of Power to Sell: Partial Rescission - Form Instructions

• 5440. FISCAL YEAR
• 5441. DEFAULT NUMBER
• 5442. ASSESSOR'S PARCEL NUMBER
• 5443. NAME OF THE COUNTY
• 5444. CERTIFICATE OF REDEMPTION NUMBER
• 5445. DATE OF REDEMPTION
• 5446. NAME OF THE ASSESSEE
• 5447. RECORDING DATE
• 5448. INSTRUMENT NUMBER, VOLUME AND PAGE
• 5449. DESCRIPTION OF THE PROPERTY
• 5450. SIGNATURE AND ACKNOWLEDGMENT

Notice of Power to Sell: Cancellation of Rescission

• 5460. GENERAL APPLICATION

Notice of Power to Sell: Cancellation of a Rescission - Form Instructions

• 5470. FISCAL YEAR
• 5471. DEFAULT NUMBER
• 5472. ASSESSOR'S PARCEL NUMBER
• 5473. NAME OF THE COUNTY
• 5474. DATE OF REDEMPTION
• 5475. NAME OF THE ASSESSEE
• 5476. RECORDING DATE
• 5477. INSTRUMENT NUMBER, VOLUME AND PAGE
• 5478. SIGNATURE AND ACKNOWLEDGMENT

Corrections: Payment of Wrong Property

• 5500. TRANSFER OF PAYMENT BEFORE CHANGE OF TITLE
• 5501. TRANSFER OF PAYMENT AFTER CHANGE OF TITLE
• 5502. FILING OF CANCELLATION VOUCHER
• 5503. NOTICE AND HEARING
• 5504. PAYMENT OF BALANCE
• 5505. REFUND OF EXCESS

Corrections: Errors

• 5510. CLERICAL ERRORS ON DELINQUENT ROLL OR ABSTRACT
• 5511. ERRORS ON REDEMPTION CERTIFICATES
• 5512. TRANSFER TO THE SECURED OR UNSECURED ROLL

Cancellations: General Information

• 5600. REDEMPTION PENALTY AND FEE
• 5601. CANCELLATION OF REDEMPTION DEFICIENCY
• 5602. PAYMENT ON WRONG PROPERTY
• 5603. RETURNED CHECKS
• 5604. ERROR IN AMOUNT DUE
• 5605. DOUBLE PAYMENT

Refunds: General Information

• 5700. BY ORDER OF BOARD
• 5701. DUPLICATE OR EXCESS PAYMENT
• 5702. APPLICATION OF REFUND TO FUTURE TAX LIABILITIES
• 5703. REDEMPTION OF WRONG PROPERTY
• 5704. AMOUNT OF $10 OR LESS

Refunds: Processing Procedures

• 5710. CLAIM REQUIRED
• 5711. TIME LIMITATIONS
• 5712. COMPUTATION OF AMOUNT
• 5713. CITY AND DISTRICT TAXES
• 5714. COURT ACTION IF REJECTED
• 5715. NOTICE TO STATE CONTROLLER
• 5716. UNCLAIMED REFUNDABLE AMOUNT

Retention of Records: General Information and Schedules

• 5800. DESTRUCTION OF CERTIFICATES
• 5801. ASSESSMENT ROLLS, ABSTRACTS
• 5802. RETENTION OF OFFICIAL COUNTY RECORDS

Retention of Records: Marking of Records

• 5810. DELINQUENT ROLL OR ABSTRACT SHEET
• 5811. INDEXES
• 5812. INSTALLMENT PLANS

Retention of Records: Periodic Accounting

• 5820. GENERAL APPLICATION
• 5821. AUDITS

Sale of Tax Certificates: General Information

• 5900. LEGISLATIVE INTENT AND GENERAL PROVISIONS

Sale of Tax Certificates: Pertinent Definitions

• 5910. ASSIGNED PENALTIES
• 5911. DELINQUENCY DATE
• 5912. SECURED ROLL PROPERTY
• 5913. TAX CERTIFICATE

Sale of Tax Certificates: Process Information

• 5920. AUTHORIZATION AND ADMINISTRATION
• 5921. SALE OF TAX CERTIFICATES
• 5922. PROCEEDS FROM THE SALE OF A TAX CERTIFICATE
• 5923. CANCELLATIONS OF TAX CERTIFICATE
• 5924. PAYMENT TO HOLDER OF TAX CERTIFICATE
• 5925. METHOD OF SALE
• 5926. MAINTAINING A RECORD OF SALES
• 5927. TRANSFER OF A CERTIFICATE
• 5928. REQUEST FOR DUPLICATE CERTIFICATE

• 5000-5002 General Overview: General Information
  
• 5010-5012 General Overview: What May Be Redeemed
  
• 5100-5104 Processing Procedures and Requirements: General Information
  
• 5110-5112 Processing Procedures and Requirements: Delinquent Penalties and Interest
  
• 5120-5126 Processing Procedures and Requirements: Fee Structure and Schedule
  
• 5130-5133 Processing Procedures and Requirements: Portion of an Assessment
  
• 5140-5143 Processing Procedures and Requirements: Separately Valued Parcel
  
• 5150-5154 Processing Procedures and Requirements: Parcels Not Separately Valued (Segregation)
  
• 5160-5162 Processing Procedures and Requirements: Undivided Interest
  
• 5170-5171 Processing Procedures and Requirements: Credit For Prior Payments
  
• 5200-5205 Installment Plans: General Information
  
• 5210-5213 Installment Plans: Forms and Notices
  
• 5220-5229 Installment Plans: Conditions and Provisions
  
• 5230-5235 Installment Plans: Defaults
  
• 5300-5303 Installment Plans: Redemption Certificates
  
• 5310-5315 Installment Plans: Redemption Certificates -- Form
  
• 5320-5321 Installment Plan: Redemption Certificates - Special Circumstances
  
• 5400-5401 Notice of Power to Sell: Standard Rescission
  
• 5410-5419 Notice of Power to Sell: Form Instructions
  
• 5420 Notice of Power to Sell: Special Circumstances
  
• 5430 Notice of Power to Sell: Partial Rescission
  
• 5440-5450 Notice of Power to Sell: Partial Rescission - Form Instructions
  
• 5460 Notice of Power to Sell: Cancellation of Rescission
  
• 5470-5478 Notice of Power to Sell: Cancellation of a Rescission - Form Instructions
  
• 5500-5505 Corrections: Payment of Wrong Property
  
• 5510-5512 Corrections: Errors
  
• 5600-5605 Cancellations: General Information
  
• 5700-5704 Refunds: General Information
  
• 5710-5716 Refunds: Processing Procedures
  
• 5800-5802 Retention of Records: General Information and Schedules
  
• 5810-5812 Retention of Records: Marking of Records
  
• 5820-5821 Retention of Records: Periodic Accounting
  
• 5900 Sale of Tax Certificates: General Information
  
• 5910-5913 Sale of Tax Certificates: Pertinent Definitions
  
• 5920-5928 Sale of Tax Certificates: Process Information