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 4222

4222. Effect of default. If all payments are not made on or before the dates prescribed, the property may become subject to a power of sale pursuant to Section 3691 in the same manner as if no election to pay delinquent taxes in installments had been made. In the event that the default occurs at the time the second or subsequent installment is due and the assessee or agent of the assessee can, by substantial evidence, convince the tax collector that the payment was not made through any fault of the assessee, the tax collector may reinstate the account upon receipt of a payment in an amount reflecting the installment due plus interest under Section 4221 to the date of reinstatement, provided the payment is physically received by the tax

collector prior to the time the property becomes subject to the tax collector's power to sell or prior to June 30 of the current fiscal year, whichever occurs earlier.

History.—Stats. 1978, Ch. 430, in effect January 1, 1979, deleted the capitalization of the word "state" in the first sentence, and added the second sentence. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "become subject . . . Section 3691" for "be deeded to the state" after "may" in the first sentence, and substituted "becomes subject to a power of sale" for "is deeded to the state" after "property" in the second sentence. Stats. 1987, Ch. 1184, in effect January 1, 1988, operative July 1, 1988, substituted "physically received by the tax collector" for "made" after "payment is", and substituted "the tax collector's power to sell" for "a power of sale" after "subject to" in the second sentence. Stats. 1988, Ch. 830, in effect January 1, 1989, deleted "or the right of redemption may be terminated" after "Section 3691" in the first sentence; added a comma after ". . . any fault of the assessee" in the second sentence.

Application.—Taxpayers who defaulted in 1977 on an installment payment plan to redeem property which had been sold to the state for nonpayment of taxes are entitled to apply for relief under this section, as amended in 1978, to preclude any possible injustice. Johnston v. Sanchez, 121 Cal.App.3d 368.