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HomePublic Utilities CodeDiv. 10Pt. 14Ch. 5Art. 7§ 102342 Tax Redemption Payment Distribution

§ 102342 Tax Redemption Payment Distribution

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

§ 102342 Tax Redemption Payment Distribution

When a property that was sold because of unpaid taxes is bought back, the money paid is split and sent to the district based on how much of the total tax the district was owed.

Key Takeaways

  • •Redemption money is divided based on each district's share of the total tax.
  • •The county treasurer is the one who sends the money to the district.
  • •The district only gets the portion that matches its original tax claim.

Example

A house in a city district owes $1,000 in back taxes. $600 of that is the district's share and $400 goes to other tax authorities. The house is sold at a tax sale, but the owner later pays $1,000 to get the house back.

The county treasurer will send $600 of the redemption payment to the district because that’s the part of the tax the district was owed, and the remaining $400 goes to the other authorities.

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

Official Source
View on CA.gov

§ 102342 Tax Redemption Payment Distribution

Whenever any real property 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 treasurer in the proportion which the tax due to the district bears to the total tax for which the property was sold. (Added by Stats. 1971, Ch. 1374.)

Last verified: January 11, 2026

Key Terms

real propertyredeemedcounty treasurertax due to the districttotal tax

Related Statutes

  • § 103331 Tax Redemption Payment Distribution
  • § 101274 Tax Redemption Fund Distribution
  • § 16657 Redemption Money Distribution
  • § 103347 Tax Redemption Payment Distribution
  • § 102330 District Property Tax Authority

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 102342.
View Official Source