California Revenue and Taxation Code ARTICLE 6 - Collection of Supplemental Taxes

• Section 75.50.
  The auditor shall transmit supplemental assessments entered on the supplemental roll to the tax collector for preparation of supplemental tax bills, and charge the tax...
• Section 75.51.
  The tax collector shall mail or electronically transmit a supplemental tax bill to the assessee, including the following information either on the bill or in...
• Section 75.52.
  (a) Taxes on the supplemental bill are due on the date mailed and shall become delinquent as follows:(1) If the bill is mailed within the months of...
• Section 75.53.
  If all delinquent amounts which are a lien on real property are not paid in full by the time fixed in the publication of the...
• Section 75.54.
  (a) Taxes on the supplemental roll become a lien against the real property on the date of the change in ownership or completion of new construction...
• Section 75.55.
  (a) A county board of supervisors may, by ordinance, provide for the cancellation of any supplemental tax bill in which the amount of taxes to be...

Last modified: October 22, 2018