Alameda Municipal Code § 3-44 Redemption of Part of an Assessment

As used in this section, parcel shall mean and include an undivided interest in real property. For purposes of this section, improvements are not a parcel separate from the land on which they are situated.

(Ord. No. 535 N.S. § 3-721)

Any parcel of tax sold property contained in an assessment and having a separate valuation on the roll for the year of sale to the City and all subsequent rolls may be redeemed separately from the whole assessment as provided in this section.

(Ord. No. 535 N.S. § 3-722)

The amount of sold taxes on the parcel is the amount which bears the same proportion to the amount of sold taxes on the whole assessment as the valuation of this parcel bears to the valuation of all real property in the assessment.

(Ord. No. 535 N.S. § 3-723)

The amount necessary to redeem the parcel is the sum of the following:

a. The amount of sold taxes on the parcel.

b. Redemption penalties computed on the amount of sold taxes on the parcel.

c. Delinquent penalties and costs for the year of sale to the City as if the parcel were the entire assessment.

(Ord. No. 535 N.S. § 3-724)

On such redemption, the Redemption Officer shall make an entry in the tax sales book in which the property appears showing:

a. The parcel released from lien by separate redemption.

b. The portion of the amount of sold taxes paid.

c. The valuation of the remainder of the assessment.

d. The portion of the amount of sold taxes remaining unpaid.

Such entries may be made opposite or following the description of the parcel separately redeemed, or elsewhere in the tax sales book if a reference is made, opposite or following the description of such parcel, referring to the page in the book in which such entries are made.

(Ord. No. 535 N.S. § 3-725)

Opposite the assessment on each roll on which the property appears the Redemption Officer shall note the fact of partial redemption.

(Ord. No. 535 N.S. § 3-726)

In all other respects the redemption shall be made in the regular manner.

(Ord. No. 535 N.S. § 3-726)

Any person claiming an interest, evidenced by a recorded deed, deed of trust, mortgage, or final decree of court, in any parcel of tax sold property which does not have a separate valuation on the roll for the year of sale to the City or any subsequent roll may apply to the redemption officer to have the parcel separately valued in order that it may be redeemed under this section.

(Ord. No. 535 N.S. § 3-728)

Each application shall be accompanied by a fee of one ($1.00) dollar.

(Ord. No. 535 N.S. § 3-729)

The Redemption Officer shall transmit the application for separate valuation to the Assessor.

(Ord. No. 535 N.S. § 3-7210)

The Assessor shall place a separate valuation on the parcel for each year for which it was delinquent and not separately valued and transmit it to the Redemption Officer.

(Ord. No. 535 N.S. § 3-7211)

Except between the time when the second installment of taxes becomes delinquent and the time when property is sold to the City, if the parcel is not separately valued on the current roll, the Assessor shall also transmit a separate valuation of the parcel to the officer having custody of the current roll who shall place the valuation on the current roll as part of the original assessment. In all cases, the sum of the valuation of the parcels separately valued shall equal their total valuation before separation.

(Ord. No. 535 N.S. § 3-7212)