California Revenue and Taxation Code Section 2701

CA Rev & Tax Code § 2701 (2017)  

Half the taxes on real and personal property on the secured roll are due November 1st, and if the amount is not evenly divisible by two, the odd cent is also due unless the roll shows the odd cent as part of the second installment.

(Amended by Stats. 1949, Ch. 246.)

Last modified: October 25, 2018