2007 California Revenue and Taxation Code Article 5. Credits And Distribution

CA Codes (rtc:4336-4337)

4336.  When property is redeemed on which delinquent taxes have been
paid in installments, there shall be credited on the amount
necessary to redeem the total amount of back taxes previously paid,
including an allowance for interest paid  pursuant to Section 4221.
The credit shall be allowed after computation of the amount necessary
to redeem.



4337.  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.