Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

Chapter 2. Sale by Operation of Law

Article 1. General Provisions*

Section 3437

3437. Payment by owner prior to declaration of default. The amount due on any property may be paid until the close of business on June 30 if it was separately valued on the secured roll. If June 30 falls on a Saturday, Sunday, or legal holiday, and payment is received by the close of business on the next business day, redemption penalties shall not attach. If the board of supervisors, by adoption of an ordinance or resolution, closes the county's offices for business prior to the time of delinquency on the "next business day" or for that whole day, that day shall be considered a legal holiday for purposes of this section. Section 2512 shall apply to remittances made by mail.

History.—Stats. 1943, p. 1936, in effect August 4, 1943, added last clause. Stats. 1955, p. 839, in effect September 7, 1955, rewrote section to eliminate provision specifying payment by "the owner or person in possession" of the property. Stats. 1967, p. 22346, in effect November 8, 1967, deleted "in the published delinquent list" after "property". Stats. 1984, Ch. 988 in effect September 11, 1984, substituted "the declaration of default" for "sale" after "time of". Stats. 1992,Ch. 523, in effect January 1, 1993, substituted "close . . . 30" for "time of the declaration of default" after "until the"; and added "If June . . . attach." as the second sentence. Stats. 1994, Ch. 705, in effect January 1, 1995, added "Sunday," after "Saturday" in the second sentence, and added the third sentence. Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, added the fourth sentence.

Note.—See note following Section 2194.

* Article 1 heading added by Stats. 1967, p. 3190, in effect November 8, 1967.