Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

Chapter 3. Redemption After Payment of Delinquent Taxes in Installments

Article 1. General Provisions

Section 4187

4187. "Back taxes." As used in this chapter, "back taxes" means all payments required to be made under any provision of law allowing payment of delinquent taxes in installments, except payments of current taxes due on the property and the penalties and costs on the current taxes.