DIVISION 1. PROPERTY TAXATION 50-5911›PART 7. REDEMPTION 4101-4379›CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments 4186-4337›ARTICLE 1. General Provisions 4186-4187

§ 4187

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

As used in this chapter, “back taxes” means all payments required to be made under any provision of law allowing payment of delinquent taxes in installments, except payments of current taxes due on the property and the penalties and costs on the current taxes.

(Enacted by Stats. 1939, Ch. 154.)

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California Revenue and Taxation Code

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