Section 4104 Of Chapter 1. Redemption Generally From California Revenue And Taxation Code >> Division 1. >> Part 7. >> Chapter 1.
4104
. 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.