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 2. Permanent Installment Plan

Section 4217

4217. Election to pay in installments. (a) Any person may elect to pay delinquent taxes in installments under this article at any time prior to 5 p.m. on the last business day prior to the date when the tax collector obtains the power to sell the property, except that if payment of delinquent taxes in installments is started under this article and the amount required to be paid in any fiscal year is not paid as required by this article, payments on property that, but for the installment redemption plan, would have been subject to a power of sale pursuant to Section 3691 during the calendar year in which default on the redemption plan occurs may not again be started under this article. All other payments may be started on or after July 1 of the fiscal year commencing after the fiscal year in which default occurred.

(b) (1) A person electing to pay delinquent taxes in installments may be subject to a fee for processing the person's request.

(2) The fee for payment of delinquent taxes in installments to the tax collector may be established by ordinance by the board of supervisors. The fee shall be governed by the provisions of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code and may be collected on the tax bill.

History.—Stats 1941, p. 3118, in effect September 13, 1941, added "fiscal" preceding "year." Stats. 1947, p. 2022, in effect September 19, 1947, substituted "until July 1st of the second succeeding fiscal year after that" for "during the fiscal year." Stats. 1957, p. 2181, in effect September 11, 1957, substituted "prior to the deed to the State" for "before the right of redemption is terminated." Stats. 1959, p. 2482, in effect September 18, 1959, deleted "entitled to redeem real estate from tax sale" after "person." Stats. 1972, p. 658, in effect March 7, 1973, substituted "prior to 5 p.m. . . . and prior to the deeding to the state" for "prior to the deed to the State" in the first sentence. Stats. 1978, Ch. 430, in effect January 1, 1979, added the following words between the words "payments" and "may" "on property subject to deed during the current calendar year". Also deleted the following phrase after the words "this article", "until July 1st of the second succeeding fiscal year after that in which such default occurs." Also added the last sentence. Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981, added "in which default occurs" after "calendar year" in the first sentence. Stats. 1985, Ch. 1367, effective January 1, 1986, substituted "became tax defaulted" for "was sold to the state and prior to the deeding to the state" after "property," substituted "which, but for the instrument redemption plan . . . Section 3691 during the" for "subject to deed during the current" after "property", and added "on the redemption plan" after "default" in the first sentence of the first paragraph; and added the second and third paragraphs. Stats. 1991,Ch. 532, in effect January 1, 1992, substituted "30" for "30th" after "June" in the first sentence of the first paragraph and added "and may be collected on the tax bill" after "Code" in the second sentence of the third paragraph. Amended by Stats. 2004, Ch. 944 (AB 2144), in effect January 1, 2005.

Note.—Stats. 1972, p. 658, provided that it was the intent of the Legislature that if June 30 falls on a nonbusiness day, the time to pay delinquent taxes in installments does not extend to the next business day.

Constitutionality.—The constitutionality of the 1947 amendment cannot be challenged by a person who began installment payments prior to the amendment but defaulted on all subsequent payments, since electing to pay in installments gives no right unless the statute is complied with. Hubbard v. Delta Co., Ltd., 108 Cal.App.2d 172.

Delinquent assessments.—Failure to credit.—Refunds.—When a portion of the installment payments represents delinquent assessments for bonds of an improvement district, and in the refunding proceedings instituted by a city no credit is given for such portion, the taxpayer is not entitled to any refund from the county on account of the same, since there is no statute permitting such a refund. Id.