Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

General Law Provisions

Supplemental Acts to the Revenue and Taxation Code

Stats. 1979, Ch. 27

Stats. 1979, Ch. 27An act relating to property tax payments, and declaring the urgency thereof, to take effect immediately.

Section 1. Defaults on payments of delinquent taxes in installments. Notwithstanding Sections 4217 and 4222 of the Revenue and Taxation Code, if any person who elected to pay delinquent taxes in installments defaulted on such payments:

(1) By a failure to pay current taxes before such current taxes became delinquent,

(2) Such default resulted from the failure of such person's employee reasonably entrusted by such person with the duty and money to make payment of such taxes,

(3) The tax collector finds that the failure to make a timely payment was due to circumstances beyond such person's control and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, and

(4) The default occurred during the 1978 calendar year, in the fourth or fifth year after the property was sold to the state, and prior to the deeding of the property to the state, the tax collector may reinstate the account upon receipt of evidence that the taxes for the 19777–78 fiscal year and the current fiscal year are not delinquent.

Sec. 3. Provisions of act applicable. This act shall be applicable to any default on a delinquent property tax installment payment occurring in the 1978 calendar year.

History.—Enacted by Stats. 1979, Ch. 27, in effect April 5, 1979.