Revenue and Taxation Code - RTC
DIVISION 1. PROPERTY TAXATION [50 - 5911]
( Division 1 enacted by Stats. 1939, Ch. 154. ) PART 7. REDEMPTION [4101 - 4379]
( Part 7 enacted by Stats. 1939, Ch. 154. ) CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments [4186 - 4337]
( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ARTICLE 5. Credits and Distribution [4336 - 4337]
( Article 5 enacted by Stats. 1939, Ch. 154. ) 4337.
When payment of delinquent taxes in installments on any property was started under any provision of law and payment of delinquent taxes in installments on the property is later started after default in payment, there shall be credited on the amount payable the total amount of back taxes paid during the course of the defaulted plan or plans, including an allowance for interest paid pursuant to Section 4221. This credit is in addition to and not a substitute for the payment of any part of any installment payable and shall be allowed after the first installment is paid.
(Amended by Stats. 1990, Ch. 992, Sec. 10.)