Chapter 4.32
REDEMPTION
Sections:
4.32.010 Generally.
4.32.020 Certificate—Issuance—Contents.
4.32.030 Certificate—Copies distribution.
4.32.040 Partial redemption—Procedure generally.
4.32.050 Partial redemption—Application—Fee.
4.32.060 Partial redemption—Portion with separate valuation—Procedure.
4.32.070 Partial redemption—Portion without separate valuation—Procedure.
4.32.080 Partial redemption—Portion without separate valuation—Valuation determination.
4.32.090 Partial redemption—Portion without separate valuation—Total valuation.
4.32.100 Partial redemption—Tax determination.
4.32.110 Partial redemption—Assessment roll entries—Final action.
4.32.120 Unredeemed property—Collector’s deed—Delivery.
4.32.130 Unredeemed property—Collector’s deed—Statements.
4.32.140 Unredeemed property—Collector’s deed—Recordation.
4.32.150 Unredeemed property—Collector’s deed—Proceedings evidence.
4.32.160 Unredeemed property—Collector’s deed—Land title conveyance.
4.32.170 Unredeemed property—Collector’s deed—Evidence of proceedings regularity.
4.32.180 Unredeemed property—Collector’s deed—Invalidity or ineffectiveness claims.
4.32.190 Land action invalidity claims.
4.32.200 Invalidity, irregularity or ineffectiveness claims—Burden of proof.
4.32.010 Generally.
Property sold for delinquent taxes may be redeemed by the owner or any party in interest within three years from the date of the sale by payment in lawful money of the United States to the collector of the aggregate of:
A. Taxes, penalties and costs for which the property was sold;
B. One percent per month, or fraction thereof, on the taxes, penalties and costs, from the date of sale until redemption;
C. Amount of recorder’s fee. (Ord. 5 § 160, 1961)
4.32.020 Certificate—Issuance—Contents.
On receipt of the redemption money plus the amount of the recorder’s fee, the collector shall issue triplicate certificates of redemption, reciting the payment and stating the date of recordation of the certificate of sale to which the redemption applies and the book and page where the same is recorded or the recorder’s document number. (Ord. 5 § 161, 1961)
4.32.030 Certificate—Copies distribution.
The collector shall retain one copy of the certificate of redemption, deliver one copy to the redemptioner, and record the other copy in the office of the county recorder in whose office the certificate of sale is recorded to which the redemption applies. (Ord. 5 § 162, 1961)
4.32.040 Partial redemption—Procedure generally.
Redemption of a portion of any parcel of property separately from the whole parcel of which it is a part may be made as provided in Sections 4.32.050 through 4.32.110 by the owner or any person in interest at any time prior to the expiration of the period of redemption. (Ord. 5 § 170, 1961)
4.32.050 Partial redemption—Application—Fee.
Each application for partial redemption shall be made to the collector, who shall collect from the applicant a fee of fifty cents for each portion into which the land is to be divided. The fee shall not be required when any part of the land has been twice assessed for the year for which levied. (Ord. 5 § 171, 1961)
4.32.060 Partial redemption—Portion with separate valuation—Procedure.
If the portion to be separately redeemed has a separate valuation shown on the assessment roll, the collector shall determine the amount due according to the valuation shown thereon and redemption of the portion shall be made in the manner provided in Sections 4.32.010 through 4.32.030. (Ord. 5 § 172, 1961)
4.32.070 Partial redemption—Portion without separate valuation—Procedure.
If the portion to be separately redeemed does not have a separate valuation shown on the assessment roll, the collector shall submit the description of the portion to the assessor. (Ord. 5 § 173, 1961)
4.32.080 Partial redemption—Portion without separate valuation—Valuation determination.
The assessor shall place a valuation on the land in the described portion and on the improvements thereon and determine the relative proportion of the personal property the tax on which is a lien on the described portion. (Ord. 5 § 174, 1961)
4.32.090 Partial redemption—Portion without separate valuation—Total valuation.
The aggregate assessed valuation of the entire property shall remain the same as before separate valuation. (Ord. 5 § 175, 1961)
4.32.100 Partial redemption—Tax determination.
The collector shall determine the amount of taxes due on the portion according to its relative or proportionate value, and any improvements and personal property thereon, together with relative proportion of penalties, costs and interest due on the taxes. (Ord. 5 § 176, 1961)
4.32.110 Partial redemption—Assessment roll entries—Final action.
A. After he has determined the amount due, the collector shall enter on the assessment roll each of the following:
1. The description of the portion to be redeemed;
2. The description of the portion not to be redeemed;
3. The separate valuations on each portion;
4. The taxes, penalties, interest and costs due on each portion.
B. The collector shall thereupon cancel the original description, valuation, tax, penalties and costs.
C. Thereupon redemption shall be made in the manner provided in Sections 4.32.010 through 4.32.030. (Ord. 5 § 177, 178, 1961)
4.32.120 Unredeemed property—Collector’s deed—Delivery.
If property sold for delinquent taxes has not been redeemed within three years from the date of sale, the collector shall deliver a collector’s deed for the property to the district. (Ord. 5 § 190, 1961)
4.32.130 Unredeemed property—Collector’s deed—Statements.
The collector’s deed shall recite the matters contained in the certificate of sale, and that no person has redeemed the property during the time allowed by law for its redemption. (Ord. 5 § 191, 1961)
4.32.140 Unredeemed property—Collector’s deed—Recordation.
The collector’s deed shall be recorded in the office of the county recorder of the county wherein the property is situated. (Ord. 5 § 192, 1961)
4.32.150 Unredeemed property—Collector’s deed—Proceedings evidence.
A collector’s deed when acknowledged or proved is prima facie evidence that:
A. The property was assessed as required by law;
B. The property was equalized as required by law;
C. The taxes were levied in accordance with law;
D. The taxes were not paid;
E. At a proper time and place the property was sold as prescribed by law;
F. The property was not redeemed;
G. The person who executed the deed was the proper officer. (Ord. 5 § 193, 1961)
4.32.160 Unredeemed property—Collector’s deed—Land title conveyance.
A collector’s deed conveys to the district free of all encumbrances the absolute title to the land described in it except when the land is owned by the United States or this state, in which case it is prima facie evidence of the right of possession. (Ord. 5 § 194, 1961)
4.32.170 Unredeemed property—Collector’s deed—Evidence of proceedings regularity.
Except as against actual fraud, a collector’s deed acknowledged or proved is conclusive evidence of the regularity of all of the proceedings from the assessment by the assessor, inclusive, up to the execution of the deed. (Ord. 5 § 195, 1961)
4.32.180 Unredeemed property—Collector’s deed—Invalidity or ineffectiveness claims.
An action, proceeding, defense, answer, counterclaim or cross-complaint based on the alleged invalidity or irregularity of any collector’s deed executed to the district or based on the alleged ineffectiveness of the deed to convey the absolute title to the land described in it may be commenced or interposed only within six months after the recordation of the deed. (Ord. 5 § 196, 1961)
4.32.190 Land action invalidity claims.
An action, proceeding, defense, answer, counterclaim or cross-complaint based on the alleged invalidity or irregularity of any agreement of sale, deed, lease or option executed by a district in connection with land deeded to it by its collector or based on the alleged ineffectiveness of the instrument to convey or affect the title to the land described in it may be commenced or interposed only within six months after the execution by the district of the instrument. (Ord. 5 § 197, 1961)
4.32.200 Invalidity, irregularity or ineffectiveness claims—Burden of proof.
The burden of proof shall be upon the party urging the invalidity, irregularity or ineffectiveness of an agreement, deed, lease or option described in Sections 4.32.180 and 4.32.190 or of any taxes, assessments, sales or tax deeds of which he complains to show the invalidity, irregularity or ineffectiveness, and he shall be required to plead specifically the grounds upon which he urges the invalidity, irregularity or ineffectiveness. (Ord. 5 § 198, 1961)