Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

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 4337

4337. Credit on starting new installment plan. When payment of delinquent taxes in installments on any property was started under any provision of law and payment of delinquent taxes in installments on the property is later started after default in payment, there shall be credited on the amount payable the total amount of back taxes paid during the course of the defaulted plan or plans, including an allowance for interest paid pursuant to Section 4221. This credit is in addition to and not a substitute for the payment of any part of any installment payable and shall be allowed after the first installment is paid.

History.—Stats. 1941, p. 410, operative February 1, 1941, added reference to "same provision of law after default and payment." Stats. 1943, p. 1940, in effect August 4, 1943, added last sentence. 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 "previous provision," 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, deleted "under another provision of law providing for such payment, or under the same provision of law" after "later started", and substituted "during the course of the defaulted plan or plans" for "under the same or previous provision" after "taxes paid" in the first sentence; and deleted "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 April 10th or on or before May 10th in each fiscal year or which expressly allows quarter-annual payment of installments," before "no credit shall be allowed," 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 "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."