REVENUE AND TAXATION CODE
SECTION 4511-4513
4511.  Any county may, upon the recommendation of the tax collector,and by resolution of the board of supervisors of that county adoptedduring the fiscal year for which it is to first apply, sell taxcertificates. If the board orders the discontinuance of theprocedures authorized by this part, all of the following shall occur: (a) All of the provisions of this part, other than Section 4521,shall remain in full force and effect until all tax certificates havebeen canceled. (b) The county shall maintain the Tax Certificate Redemption Funduntil all tax certificates have been canceled. (c) After all tax certificates have been canceled, all funds ondeposit in the Tax Certificate Redemption Fund shall be paid to thetax collector to be applied and distributed in the same manner asamounts received from the collection of taxes and assessments and anycosts, fees, penalties, or other amounts related thereto.4512.  In each county that elects to sell tax certificates, thereshall be created a Tax Certificate Redemption Fund. Moneys in the TaxCertificate Redemption Fund shall be used exclusively for thepurposes described in Section 4527.4513.  Nothing in this part shall reduce, change, affect, orotherwise alter the rights of any property owner or taxpayer thatexist in the absence of this part. Under no circumstances shall theproperty owner or taxpayer be required to pay more than would havebeen owed if the sale of a tax certificate had not occurred.