Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 7. Redemption
Chapter 3. Redemption After Payment of Delinquent Taxes in Installments
Article 2. Permanent Installment Plan
Section 4223
4223. Payments not redemption. Payments under this article are not a redemption or partial redemption.
History.—Added by Stats. 1939, Ch. 1076, effective January 1, 1940. Stats. 1985, Ch. 316, effective January 1, 1986, deleted "and do not affect the state's interest in the real estate" after "partial redemption" in the first sentence, and deleted the former second sentence, which provided that "the payments are compensation for the use of the real estate".