California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 4156
The amount necessary to redeem the parcel is the sum of the following:
# (a)
The amount of defaulted taxes on the parcel.
# (b)
Delinquent penalties in an amount which bear the same proportion to the delinquent penalties in the whole assessment as the amount of taxes and liens on the parcel bears to the total amount of taxes and liens on the whole assessment, determined for each of the years for which it was delinquent.
# (c)
Costs computed in the same manner provided for the computation of delinquent penalties.
# (d)
Redemption penalties computed on the amount of taxes and liens levied against the parcel for each of the years for which it was delinquent.
# (e)
The redemption fee provided for in this part.
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