SECTIONS 2811-2812 - California Statutes

REVENUE AND TAXATION CODE

SECTION 2811-2812

2811. Any person may apply to the tax collector to satisfy and
remove any lien by paying the sum of the following:
(a) The amount computed by multiplying the assessed value of the
personal property, or leasehold improvements, or possessory interests
by the applicable tax rate for the current year, if the lien sought
to be satisfied and removed was created by a determination of the
value of personal property, or leasehold improvements, or possessory
interests; or the amount of the lien of the special assessment; or
the amount of any other lien authorized by law to be levied against
real property.
(b) Delinquent penalties in an amount which bear the same
proportion to the delinquent penalties in the whole assessment as the
amount of the lien bears to the total taxes in the whole assessment.
(c) Costs computed in the same manner as provided for the
computation of delinquent penalties.

2812. The amount due on the remainder of the assessment shall be
the difference between the amount due on the whole assessment and the
amount paid to satisfy and remove the lien.