California State Controller's Office : 5170-5171 Processing Procedures and Requirements: Credit For Prior Payments

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County Tax Collectors' Reference Manual (2012)

Chapter 5000 Redemptions

5170-5171 Processing Procedures and Requirements: Credit For Prior Payments

5170. WHO MAY RECEIVE CREDIT
The redemptioner is entitled to receive credit only if credit is due, for all payments made under a prior installment plan, even if the redemptioner did not initiate or make payments under the plan. The credit attaches to the property regardless of who made the payments (Attorney General Letter 9-13-63).

5171. AMOUNTS ALLOWED
Credit is allowed for the total amount of "back taxes." Back taxes include the interest computed on the unpaid balance and collected with each subsequent installment payment (Rev. & Tax. Code §§4187, 4221, 4336).