Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 7.5. Tax Certificates

Chapter 3. Sale of Tax Certificates

Section 4525

4525. Tax collector may stop collection. The tax collector may stop the collection of amounts in respect of a delinquency by the holder of a tax certificate at any time by canceling that tax certificate and paying to the holder of that tax certificate from amounts on deposit in the Tax Certificate Redemption Fund the amount owed in respect of that delinquency. This action may be taken at the sole discretion of the tax collector.

History—Stats. 1996, Ch. 699, in effect January 1, 1997, added the second sentence commencing with "This action may".