Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

CHAPTER 1. Redemption Generally

Section 4109.5

4109.5. Installment payments. If delinquent taxes are paid in installments, the tax collector may stamp or write "See Supplemental Record" on the margin of the delinquent roll, or abstract list.

On a supplemental record set up by the tax collector for the purpose, he shall show the name of the person making the payments, a description of the property, the amount paid, the year or years of delinquency, and the number of the certificate or redemption, if any, issued.

History.—Added by Stats. 1941, p. 2854, in effect September 13, 1941. Stats. 1943, p. 1939, in effect August 4, 1943, substituted "delinquent roll" for "delinquent list" in first sentence. Stats. 1945, p. 1379, in effect September 15, 1945, added words "or abstract list" at end of first paragraph. Stats. 1971, p. 2244, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector" for "redemption officer" in the first and second paragraphs.