Section 409.2 Of Chapter 7.5. Protections From California Military And Veterans Code >> Division 2. >> Part 1. >> Chapter 7.5.
409.2
. (a) This section shall apply when any taxes or assessments,
whether general or special, other than taxes on income, whether
falling due prior to or during the period of military service, in
respect of personal property, money, or credits, or real property
owned and occupied for dwelling, professional, business, or
agricultural purposes by a service member or his or her dependents at
the commencement of the service member's period of military service
and still so occupied by the service member's dependents or employees
are not paid.
(b) No sale of this property shall be made to enforce the
collection of any tax or assessment, or any proceeding or action
commenced for that purpose, except upon leave of court granted upon
application made therefor by the collector of taxes or other officer
whose duty it is to enforce the collection of taxes or assessments.
The court thereupon, unless in its opinion the ability of the service
member to pay the taxes or assessments is not materially affected by
reason of that service, may stay the proceedings or sale, as
provided in this section, for a period extending not more than six
months after the termination of the period of military service.
(c) When by law this property may be sold or forfeited to enforce
the collection of any tax or assessment, the service member shall
have the right to redeem or commence an action to redeem that
property, at any time not later than six months after the termination
of the period of military service.
(d) Whenever any tax or assessment shall not be paid when due, the
tax or assessment due and unpaid shall bear interest until paid at
the rate of 6 percent per year, and no other penalty or interest
shall be incurred by reason of that nonpayment. Any lien for any
unpaid taxes or assessment shall also include that interest thereon.