California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 4102
The amount necessary to redeem shall be paid in lawful money of the United States and is the sum of the following:
# (a)
The total amount of all prior year defaulted taxes.
# (b)
Delinquent penalties and costs.
# (c)
Redemption penalties.
# (d)
A redemption fee of one dollar and fifty cents ($1.50) on each separately valued parcel tax defaulted after June 13, 1947, and prior to June 13, 1969. A redemption fee of two dollars ($2) on each separately valued parcel tax defaulted after June 12, 1969, and prior to January 1, 1979. A redemption fee of five dollars ($5) on each separately valued parcel tax defaulted after January 1, 1979, and prior to January 1, 1984, and a redemption fee of fifteen dollars ($15) on and after that date. On property tax defaulted prior to June 13, 1947, there shall be no redemption fee collected.
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