California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 4104
Official textleginfo.legislature.ca.gov
If the property is not on the current roll, the tax collector may do either of the following:
# (a)
Require that the redemptioner pay the current taxes and penalties as if the property were originally on the current roll.
# (b)
Require the redemptioner to pay the current taxes, penalties, and costs along with the amount necessary to redeem. The tax collector shall base his computation of the amount of these taxes on the valuation furnished him by the assessor.
This section is not applicable if the property is not on the current roll because of having been acquired by the state or other public agency other than by tax deed.
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