Revenue and Taxation Code section 4525

The tax collector may stop the collection of amounts in respect of a delinquency by the holder of a tax certificate at any time by canceling that tax certificate and paying to the holder of that tax certificate from amounts on deposit in the Tax Certificate Redemption Fund the amount owed in respect of that delinquency. This action may be taken at the sole discretion of the tax collector.

Source: Section 4525, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=4525.­ (updated Jan. 1, 1997; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 4525's source at ca​.gov