Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

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 4218

4218. Effect of payments. (a) During the time payments are made under this article:

(1) The property subject to the installment plan shall not become subject to a power of sale pursuant to Section 3691.

(2) The right of redemption shall not be terminated.

(b) Subdivision (a) does not prohibit or delay foreclosure pursuant to Section 8830 of the Streets and Highways Code.

(c) Subdivision (a) does not prohibit or delay foreclosure pursuant to Section 53356.1 of the Government Code.

History.—Added by Stats. 1939, Ch. 1076, effective January 1, 1940. Stats. 1985, Ch. 316, effective January 1, 1986, deleted ", there shall not be" after "this article" in the first paragraph; substituted subsection (a) for former subsection (a) which stated "A deed to the State for taxes", and substituted "the" for "any termination of the" before "right" and added "shall not be terminated" after "redemption" in subsection (b). Stats. 1989, Ch. 104, in effect January 1, 1990, added the subdivision letters, substituted "(1)" for "(a)" and "(2)" for "(b)" in subdivision (a), and added subdivision (b). Stats. 1997, Ch. 946 (AB 1224), in effect January 1, 1998, added subdivision (c).

Construction.—The right to redemption of property which has been sold to the state for nonpayment of taxes exists only during the period when installment payments of delinquent taxes are timely made. Johnston v. Sanchez, 121 Cal.App.3d 368.