California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 4141
Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the following:
# (a)
The sum of the amounts computed by multiplying the assessed value of the personal property, or leasehold improvements, or possessory interests by the applicable tax rate for each of the years for which it was delinquent, if the lien sought to be removed was created by a determination of the value of personal property, or leasehold improvements, or possessory interests; or the sum of the amounts of the lien of the special assessment for each of the years for which it was delinquent; or the sum of the amounts of any other lien authorized by law to be levied against real property for each of the years for which it was delinquent.
# (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 levied in the whole assessment for each of the years for which it was delinquent.
# (c)
Costs computed in the same manner as provided for the computation of delinquent penalties.
# (d)
Redemption penalties computed on the amount of the lien for each of the years for which it was delinquent.
# (e)
The redemption fee provided for in this part, if the payment of the lien satisfies and removes all taxes levied against the parcel.
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