Code Section Group

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. )

4336.
  

When property is redeemed on which delinquent taxes have been paid in installments, there shall be credited on the amount necessary to redeem the total amount of back taxes previously paid, including an allowance for interest paid pursuant to Section 4221. The credit shall be allowed after computation of the amount necessary to redeem.

(Amended by Stats. 1990, Ch. 992, Sec. 9.)

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.)

RTCRevenue and Taxation Code - RTC5