2005 California Revenue and Taxation Code Sections 4216-4226 Article 2. Permanent Installment Plan

4216.  As used in this article:
   (a) "Redemption amount" means the total amount which would be
necessary to redeem tax-defaulted property at the time an election is
made to pay delinquent taxes in installments under this article.
   (b) "Balance of the redemption amount" is the amount equal to the
difference between the redemption amount and the total of the
portions previously paid which portions were paid as a part of the
redemption amount.
4217.  (a) Any person may elect to pay delinquent taxes in
installments under this article at any time prior to 5 p.m. on the
last business day prior to the date when the tax collector obtains
the power to sell the property, except that if payment of delinquent
taxes in installments is started under this article and the amount
required to be paid in any fiscal year is not paid as required by
this article, payments on property that, but for the installment
redemption plan, would have been subject to a power of sale pursuant
to Section 3691 during the calendar year in which default on the
redemption plan occurs may not again be started under this article.
All other payments may be started on or after July 1 of the fiscal
year commencing after the fiscal year in which default occurred.
   (b) (1) A person electing to pay delinquent taxes in installments
may be subject to a fee for processing the person's request.
   (2) The fee for payment of delinquent taxes in installments to the
tax collector may be established by ordinance by the board of
supervisors.  The fee shall be governed by the provisions of Chapter
12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title
5 of the Government Code and may be collected on the tax bill.
4218.  (a) During the time payments are made under this article:
   (1) The property subject to the installment plan shall not become
subject to a power of sale pursuant to Section 3691.
   (2) The right of redemption shall not be terminated.
   (b) Subdivision (a) does not prohibit or delay foreclosure
pursuant to Section 8830 of the Streets and Highways Code.
   (c) Subdivision (a) does not prohibit or delay foreclosure
pursuant to Section 53356.1 of the Government Code.
4219.  Election to pay delinquent taxes in installments is made by
payment, in the same manner as a redemption, of 20 percent, or more,
of the redemption amount.  All current taxes, with penalties thereon,
due or coming due in the fiscal year in which this first payment is
made shall be paid before the delinquency date of the last
installment of current taxes, except that if the election to pay
delinquent taxes in installments is made on or after the delinquency
date of the last installment of current taxes in any fiscal year, the
current taxes, with penalties and costs thereon, shall be paid with
or prior to the installment payment.
4220.  In each succeeding fiscal year the redemptioner shall pay all
current taxes and penalties coming due in that fiscal year before
the delinquency date of the last installment of current taxes.
   Supplemental assessment tax installments that became delinquent
after April 10 shall not default the installment plan of redemption,
if paid on or before June 30.
4221.  In each succeeding fiscal year the redemptioner shall pay,
before the delinquency date of the last installment of current taxes,
the sum of the following:
   (a) That amount which is computed to be not less than the
difference between the amounts previously paid under the provisions
of this article, excepting amounts paid as interest, and
   (1) 40 percent of the redemption amount when the payment is made
during or prior to the first fiscal year following the year in which
election was made to pay delinquent taxes in installments.
   (2) 60 percent of the redemption amount when the payment is made
during or prior to the second fiscal year following the year in which
election was made to pay delinquent taxes in installments.
   (3) 80 percent of the redemption amount when the payment is made
during or prior to the third fiscal year following the year in which
election was made to pay delinquent taxes in installments.
   (4) 100 percent of the redemption amount when the payment is made
during or prior to the fourth fiscal year following the year in which
election was made to pay delinquent taxes in installments.
   (b) On parcels tax defaulted prior to June 15, 1974, interest
shall be computed at the rate of 1/2 percent per month accruing on
the first day of each month  following the preceding payment, on the
balance of the redemption amount.
   (c) On parcels tax defaulted on and after June 15, 1974, interest
shall be computed at the rate of 1 percent per month accruing on the
first day of each month following the preceding payment, on the
balance of the redemption amount.
   (d) On parcels tax defaulted on and after June 15, 1982, interest
shall be computed at the rate of 11/2 percent per month accruing on
the first day of each month following the preceding payment, on the
balance of the redemption amount.
   Payments made under this section shall be computed and paid in the
same manner as a redemption, and the receipts for those payments
shall show that the payments are for the use of the real estate under
this plan for payment of delinquent taxes in installments.
4222.  If all payments are not made on or before the dates
prescribed, the property may become subject to a power of sale
pursuant to Section 3691 in the same manner as if no election to pay
delinquent taxes in installments had been made. In the event that the
default occurs at the time the second or subsequent installment is
due and the assessee or agent of the assessee can, by substantial
evidence, convince the tax collector that the payment was not made
through any fault of the assessee, the tax collector may reinstate
the account upon receipt of a payment in an amount reflecting the
installment due plus interest under Section 4221 to the date of
reinstatement, provided the payment is physically received by the tax
collector prior to the time the property becomes subject to the tax
collector's power to sell or prior to June 30 of the current fiscal
year, whichever occurs earlier.
4222.5.  (a) Notwithstanding any other provision of this article,
the tax collector of any county that is designated by the Governor to
be in a state of emergency or disaster due to a major misfortune or
calamity and is therefore an eligible county for tax relief, as
defined in Chapter 5 (commencing with Section 194) of Part 2, may
defer for a period of one year payments under an installment plan if
all of the following conditions are met:
   (1) The installment plan was already in existence at the time
deferral is requested by the assessee or the agent of the assessee.
   (2) The assessee or the agent of the assessee can establish to the
satisfaction of the tax collector that the assessee incurred
substantial disaster damage as defined in Section 194 in  connection
with his or her property as a result of the disaster.
   (3) The assessee or the agent of the assessee files an application
for deferral with the tax collector on or before September 1 of the
following fiscal year.
   (4) The assessee is not receiving any other relief relating to the
disaster.
   (b) This section does not preclude the assessment of interest in
connection with the deferral of any installment payment.  Any
interest so assessed shall be due and payable together with the
deferred installment payment.
   (c) For purposes of this section, "substantial business losses"
means net business losses incurred by the assessee after accounting
for the assessee's receipt of any federal disaster aid, state
disaster aid, related insurance loss claim payments, or property tax
relief under Chapter 5 (commencing with Section 194) of Part 2.
4223.  Payments under this article are not a redemption or partial
redemption.
4225.  The redemption certificate for a redemption under this
article shall show:
   (a) The amounts used to arrive at the redemption amount at the
time of an election to pay delinquent taxes in installments;
   (b) The portions of the redemption amount and interest previously
paid, including all credits allowed;
   (c) The portion of the redemption amount and interest required to
make the redemption.
4226.  Except as provided in this article, the redemption shall be
made in the usual manner.