SECTIONS 4141-4143 - California Statutes

REVENUE AND TAXATION CODE

SECTION 4141-4143

4141. Any person may apply to the tax collector to satisfy and
remove any lien by paying the sum of the following:
(a) The sum of the amounts computed by multiplying the assessed
value of the personal property, or leasehold improvements, or
possessory interests by the applicable tax rate for each of the years
for which it was delinquent, if the lien sought to be removed was
created by a determination of the value of personal property, or
leasehold improvements, or possessory interests; or the sum of the
amounts of the lien of the special assessment for each of the years
for which it was delinquent; or the sum of the amounts of any other
lien authorized by law to be levied against real property for each of
the years for which it was delinquent.
(b) Delinquent penalties in an amount which bear the same
proportion to the delinquent penalties in the whole assessment as the
amount of the lien bears to the total taxes levied in the whole
assessment for each of the years for which it was delinquent.
(c) Costs computed in the same manner as provided for the
computation of delinquent penalties.
(d) Redemption penalties computed on the amount of the lien for
each of the years for which it was delinquent.
(e) The redemption fee provided for in this part, if the payment
of the lien satisfies and removes all taxes levied against the
parcel.

4142. Where delinquent taxes are being paid in installments, and a
lien is sought to be satisfied and removed under this chapter, there
shall be credited on the amount required to satisfy and remove the
lien an amount which bears the same proportion to the amount which
has been paid in installments on the whole assessment as the amount
required to satisfy and remove the lien, excepting the redemption
fee, bears to the amount necessary to redeem the whole assessment,
excepting the redemption fee.

4143. (a) Notwithstanding any other provision of law, in the case
of a deficiency in the payment of taxes due and payable pursuant to
this part, the tax collector, with the approval of the board of
supervisors, may accept partial payments from the taxpayer. The
partial payments shall be applied first to all penalties, interest,
and costs, and the balance, if any, shall be applied to the taxes
due. The difference between the amount paid by the taxpayer and the
amount due shall be treated as a delinquent tax in the same manner as
any other defaulted tax.
(b) Partial payments made pursuant to this section shall not be
deemed a redemption, a partial redemption, or an installment payment
under this part and they shall not alter either the date upon which
the property became tax defaulted or the date the property becomes
subject to a power of sale.
(c) These partial payments shall not be construed as altering the
amount of defaulted taxes for purposes of publications.
(d) An election may be made by the taxpayer to pay the delinquent
taxes in installments under Chapter 3 (commencing with Section 4186)
and, if so, the installment payment shall be based upon the balance
of the redemption amount determined pursuant to this section.
(e) When the taxpayer requests a partial payment, or when the tax
collector receives such a payment, the tax collector shall inform the
taxpayer of the provisions of subdivision (b) by return mail.