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DIVISION 1. PROPERTY TAXATION 50-5911›PART 7. REDEMPTION 4101-4379›CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments 4186-4337›ARTICLE 5. Credits and Distribution 4336-4337

§ 4337

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

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.

(Amended by Stats. 1990, Ch. 992, Sec. 10.)

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