California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 2811
Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the following:
# (a)
The amount computed by multiplying the assessed value of the personal property, or leasehold improvements, or possessory interests by the applicable tax rate for the current year, if the lien sought to be satisfied and removed was created by a determination of the value of personal property, or leasehold improvements, or possessory interests; or the amount of the lien of the special assessment; or the amount of any other lien authorized by law to be levied against real property.
# (b)
Delinquent penalties in an amount which bear the same proportion to the delinquent penalties in the whole assessment as the amount of the lien bears to the total taxes in the whole assessment.
# (c)
Costs computed in the same manner as provided for the computation of delinquent penalties.
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