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 4219

4219. Amount of first payment. Election to pay delinquent taxes in installments is made by payment, in the same manner as a redemption, of 20 percent, or more, of the redemption amount. All current taxes, with penalties thereon, due or coming due in the fiscal year in which this first payment is made shall be paid before the delinquency date of the last installment of current taxes, except that if the election to pay delinquent taxes in installments is made on or after the delinquency date of the last installment of current taxes in any fiscal year, the current taxes, with penalties and costs thereon, shall be paid with or prior to the installment payment.

History.—Stats. 1953, p. 2267, operative as to payments made on and after July 1, 1954, substituted "10th" for "20th" in both places in last sentence. Stats. 1963, p. 1795, in effect September 20, 1963, added the words "with penalties and costs thereon." Stats. 1968, p. 1526, in effect November 13, 1968, substituted "the delinquency date of the last installment of current taxes" for "April 10th" in two places in the second sentence.