reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 4153 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 2 - Redemption of Part of Assessment|ARTICLE 3 - Applications and Computations|Section 4153.

4153.  The county assessor shall determine a separate valuation on the parcel for each of the years for which it was delinquent, and shall determine the valuation of the remaining parcel for each of the years for which it was delinquent. The sum of the valuations of the parcels shall equal their total valuation before separation.If the application requested that the tax created by the assessment of personal property, or leasehold improvements, or possessory interests be allowed to remain as a lien on the parcel sought to be separately valued, and the assessor determines that the value of the parcel is sufficient to secure the payment of the tax, the assessor shall set forth the value of such personal property, or leasehold improvements, or possessory interest, for each of the years for which it was delinquent, opposite his determination of the value of the parcel.(Repealed and added by Stats. 1968, Ch. 1293.)
CA Rev & Tax Code § 4154 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 2 - Redemption of Part of Assessment|ARTICLE 3 - Applications and Computations|Section 4154.

4154.  If the assessor has set forth the value of personal property, or leasehold improvements, or possessory interests opposite his or her determination of the value of the parcel, the amount of defaulted taxes on the parcel is the sum of the following:(a) The sum of the amounts computed by multiplying the assessed value of the parcel by the applicable tax rate for each of the years for which it was delinquent.(b) The sum of the amounts set forth in the certification of the taxing agency or revenue district as being the portion of the lien for each of the years for which it was delinquent which is to continue to be levied or placed on the parcel.(Amended by Stats. 1985, Ch. 316, Sec. 50.)
CA Rev & Tax Code § 4155 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 2 - Redemption of Part of Assessment|ARTICLE 3 - Applications and Computations|Section 4155.

4155.  If the assessor has not set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of the parcel, the amount of sold taxes on the parcel is the sum of the following:(a) The sum of the amounts computed by multiplying the assessed value of the parcel by the applicable tax rate for each of the years for which it was delinquent.(b) The sum of those amounts of tax on personal property, or leasehold improvements, or possesory interests computed by multiplying the assessed value by the applicable tax rate for each of the years for which it was delinquent, which bears the same proportion as the value of the parcel bears to the value of the whole assessment excepting the value of personal property, leasehold improvements, and possessory interests for each of the years for which it was delinquent.(c) The sum of the amounts set forth in the certification of the taxing agency or revenue district as being the portion of the lien for each of the years for which it was delinquent which is to continue to be levied or placed on the parcel.(Repealed and added by Stats. 1968, Ch. 1293.)
CA Rev & Tax Code § 4156 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 2 - Redemption of Part of Assessment|ARTICLE 3 - Applications and Computations|Section 4156.

4156.  The amount necessary to redeem the parcel is the sum of the following:(a) The amount of defaulted taxes on the parcel.(b) Delinquent penalties in an amount which bear the same proportion to the delinquent penalties in the whole assessment as the amount of taxes and liens on the parcel bears to the total amount of taxes and liens on the whole assessment, determined for each of the years for which it was delinquent.(c) Costs computed in the same manner provided for the computation of delinquent penalties.(d) Redemption penalties computed on the amount of taxes and liens levied against the parcel for each of the years for which it was delinquent.(e) The redemption fee provided for in this part.(Amended by Stats. 1985, Ch. 316, Sec. 51.)
CA Rev & Tax Code § 4157 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 2 - Redemption of Part of Assessment|ARTICLE 3 - Applications and Computations|Section 4157.

4157.  The amount necessary to redeem the remaining parcel is the sum of the following:(a) The amount of defaulted taxes on the whole assessment less the amount of defaulted taxes on the parcel separately valued.(b) Delinquent penalties on the whole assessment less the amount of delinquent penalties on the parcel separately valued.(c) Costs on the whole assessment less the amount of costs on the parcel separately valued.(d) Redemption penalties computed on the amount of taxes and liens remaining on the parcel for each of the years for which it was delinquent.(e) The redemption fee provided for in this part.(Amended by Stats. 1985, Ch. 316, Sec. 52.)
CA Rev & Tax Code § 4158 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 2 - Redemption of Part of Assessment|ARTICLE 3 - Applications and Computations|Section 4158.

4158.  Where delinquent taxes are being paid in installments, and a parcel is separately redeemed under this chapter, there shall be credited on the amount necessary to redeem the parcel an amount which bears the same proportion to the total amount which has been paid in installments on the whole parcel as the redemption amount less the redemption fee on the parcel bears to the redemption amount less the redemption fee on the whole parcel.(Added by Stats. 1968, Ch. 1293.)
CA Rev & Tax Code § 4159 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 2 - Redemption of Part of Assessment|ARTICLE 3 - Applications and Computations|Section 4159.

4159.  In all other respects, the redemption shall be made in the ordinary manner.(Added by Stats. 1968, Ch. 1293.)
CA Rev & Tax Code § 4186 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments|ARTICLE 1 - General Provisions|Section 4186.

4186.  As used in this chapter, “taxes” includes all taxes and assessments and annual installments of assessments charged on the roll, except for the following:(a) Special assessments pledged to the payment of debt service on bonds issued pursuant to the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code) for which the local agency has covenanted to foreclose on behalf of the bondholder pursuant to Section 8830 of the Streets and Highways Code.(b) Special taxes pledged to the payment of debt service on bonds issued pursuant to the Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the Government Code) for which the local agency has covenanted to foreclose on behalf of the bondholder pursuant to subdivision (b) of Section 53356.1 of the Government Code.(Amended by Stats. 1997, Ch. 946, Sec. 11. Effective January 1, 1998.)
CA Rev & Tax Code § 4187 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments|ARTICLE 1 - General Provisions|Section 4187.

4187.  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.)
CA Rev & Tax Code § 4216 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments|ARTICLE 2 - Permanent Installment Plan|Section 4216.

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.(Amended by Stats. 1985, Ch. 316, Sec. 53.)
CA Rev & Tax Code § 4217 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments|ARTICLE 2 - Permanent Installment Plan|Section 4217.

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.(Amended by Stats. 2004, Ch. 944, Sec. 8.5. Effective January 1, 2005.)
CA Rev & Tax Code § 4218 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments|ARTICLE 2 - Permanent Installment Plan|Section 4218.

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.(Amended by Stats. 1997, Ch. 946, Sec. 12. Effective January 1, 1998.)
CA Rev & Tax Code § 4219 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments|ARTICLE 2 - Permanent Installment Plan|Section 4219.

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.(Amended by Stats. 1968, Ch. 784.)
CA Rev & Tax Code § 4220 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments|ARTICLE 2 - Permanent Installment Plan|Section 4220.

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.(Amended by Stats. 1986, Ch. 1420, Sec. 23.)
CA Rev & Tax Code § 4221 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments|ARTICLE 2 - Permanent Installment Plan|Section 4221.

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.(Amended by Stats. 1985, Ch. 316, Sec. 56.)
CA Rev & Tax Code § 4222 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments|ARTICLE 2 - Permanent Installment Plan|Section 4222.

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.(Amended (as amended by Stats. 1987, Ch. 1184) by Stats. 1988, Ch. 830, Sec. 23. Applicable July 1, 1989, by Sec. 31 of Ch. 830.)
CA Rev & Tax Code § 4222.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments|ARTICLE 2 - Permanent Installment Plan|Section 4222.5.

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.(Amended by Stats. 1999, Ch. 941, Sec. 29. Effective January 1, 2000.)
CA Rev & Tax Code § 4223 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments|ARTICLE 2 - Permanent Installment Plan|Section 4223.

4223.  Payments under this article are not a redemption or partial redemption.(Amended by Stats. 1985, Ch. 316, Sec. 58.)
CA Rev & Tax Code § 4225 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments|ARTICLE 2 - Permanent Installment Plan|Section 4225.

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.(Added by Stats. 1939, Ch. 1076.)
CA Rev & Tax Code § 4226 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments|ARTICLE 2 - Permanent Installment Plan|Section 4226.

4226.  Except as provided in this article, the redemption shall be made in the usual manner.(Added by Stats. 1939, Ch. 1076.)
CA Rev & Tax Code § 4336 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments|ARTICLE 5 - Credits and Distribution|Section 4336.

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.(Amended by Stats. 1990, Ch. 992, Sec. 9.)
CA Rev & Tax Code § 4337 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7 - REDEMPTION|CHAPTER 3 - Redemption After Payment of Delinquent Taxes in Installments|ARTICLE 5 - Credits and Distribution|Section 4337.

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.(Amended by Stats. 1990, Ch. 992, Sec. 10.)
CA Rev & Tax Code § 4831 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 2 - Corrections|ARTICLE 1 - Generally|Section 4831.

4831.  Incorrect entries on a roll may be corrected under this article as follows:(a) (1) Any error or omission not involving the exercise of assessor value judgment may be corrected within four years after the making of the assessment being corrected.(2) Notwithstanding paragraph (1), the four-year limit shall not apply to escape assessments caused by the assessee’s failure to report the information required by Article 2 (commencing with Section 441) of Chapter 3 of Part 2.(b) Any error or omission not involving the exercise of assessor value judgment that is discovered as a result of any audit may be corrected within six months after the completion of the audit.(c) Any error or omission involving the exercise of assessor value judgment that arises solely from a failure to reflect a decline in the taxable value of real property, floating homes subject to taxation pursuant to Section 229, and manufactured homes subject to taxation under Part 13 (commencing with Section 5800), as required by paragraph (2) of subdivision (a) of Section 51 shall only be corrected within one year after the making of the assessment that is being corrected.(d) Taxes that are not a lien or charge on the property assessed may be transferred from the secured roll to the unsecured roll of the corresponding year by the county auditor. These taxes shall be collected in the same manner as other delinquent taxes on the unsecured roll and shall be subject to delinquent penalties in the same manner as taxes transferred to the unsecured roll under Section 5090. The statute of limitations for the collection of those taxes shall commence to run from the date of transfer.(Amended by Stats. 2011, Ch. 351, Sec. 18. (SB 947) Effective January 1, 2012.)
CA Rev & Tax Code § 4831.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 2 - Corrections|ARTICLE 1 - Generally|Section 4831.1.

4831.1.  Notwithstanding any other law, corrections to the roll that relate to the disabled veterans’ exemption described in Section 205.5 may be corrected within eight years after the making of the assessment being corrected.(Added by Stats. 2016, Ch. 871, Sec. 2. (SB 1458) Effective September 30, 2016.)