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HomePublic Utilities CodeDiv. 6Ch. 6Art. 8§ 12902 Tax Redemption Payment Distribution

§ 12902 Tax Redemption Payment Distribution

Public Utilities Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 12902 Tax Redemption Payment Distribution

Key Takeaways

  • •If land is sold because taxes weren't paid, and someone pays to get it back, the money goes to the right places.
  • •The county splits the money fairly between the district and others based on how much tax was owed to each.
  • •This only happens in areas that follow a special rule (Section 12897).

Example

Imagine your neighbor’s house was sold because they didn’t pay taxes. Later, they pay to get it back.

The money they paid doesn’t all go to one place. The county splits it up. If the district was owed $1,000 out of a total $5,000 tax bill, the district gets $1,000 of the redemption money.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 12902 Tax Redemption Payment Distribution

Whenever any real property situate in any district which has availed itself of the provisions of Section 12897 has been sold for taxes and has been redeemed, the money paid for redemption shall be apportioned and paid to the district by the county treasurers receiving it in the proportion which the tax due to the district bears to the total tax for which the property was sold. (Enacted by Stats. 1951, Ch. 764.)

Last verified: January 23, 2026

Key Terms

real propertydistrictSection 12897redeemedcounty treasurers

Related Statutes

  • § 25901 Tax Redemption District Payments
  • § 12891 District Tax Levy Authority
  • § 12898 County Auditor Property Valuation
  • § 12900 Tax Rate Notification Requirement
  • § 25891 District Tax Levy Authority

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 12902.
View Official Source