Section 20645.5.

If a postponement claim under Chapter 2 (commencing with Section 20581), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) is filed timely but before delinquency date of the first or second installment of property taxes, then any delinquent penalties and interest for such fiscal year shall be canceled unless the failure to perfect the claim was due to willful neglect on the part of the claimant or representative. In the event of such willful neglect, the certificates of eligibility for such fiscal year can be used to pay delinquent taxes only if accompanied by sufficient amounts to pay the delinquent interest and penalties.

(Amended by Stats. 1983, Ch. 1051, Sec. 25.)