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 5. Credits and Distribution

Section 4336

4336. Credit on redemption for installments. When property is redeemed on which delinquent taxes have been paid in installments, there shall be credited on the amount necessary to redeem the total amount of back taxes previously paid, including an allowance for interest paid pursuant to Section 4221. The credit shall be allowed after computation of the amount necessary to redeem.

History.—Stats. 1953, p. 2268, operative as to payments made on and after July 1, 1954, added "on or before April 10th or" and "April 10th or " in last sentence. Stats. 1969, p. 3088, in effect November 10, 1969, added the references to May 10th. Stats. 1971, p. 192, in effect March 4, 1972, substituted all after "taxes previously paid" for "without an allowance for interest on it." in the first sentence. Stats. 1979, Ch. 242, in effect July 10, 1979, deleted "subdivision (b) of" after "pursuant to" in the first sentence; and deleted "or on or before April 20th" after "April 10th", and deleted "or April 20th" after "April 10th" in the third sentence. Stats. 1987, Ch. 1184, in effect January 1, 1988, operative July 1, 1988, substituted "the delinquency deadline . . . in each fiscal year" for "April 10th or on or before May 10th in each fiscal year or which expressly allows quarter-annual payment of installments" after "before", and substituted "June 30th" for "April 10th or May 10th" after "succeeding" in the third sentence. Stats. 1990, Ch. 992, in effect January 1, 1991, deleted the former third sentence, which provided that "If the last payment made of delinquent taxes in installments was under a provision of law which requires that payments be made on or before the delinquency deadline of the last installment of secured taxes in each fiscal year, no credit shall be allowed under this section after five years succeeding June 30th of the first fiscal year when no payment was made as required.".

Construction.—When an installment payment plan default occurs, the amount necessary to redeem, which includes redemption penalties pursuant to section 4102 of the Revenue and Taxation Code, is recomputed, and all previously paid taxes are then credited to that amount. Johnston v. Sanchez, 121 Cal.App.3d 368.