California Revenue and Taxation Code CHAPTER 2.1 - Collection in Equal Installments

• Section 2700.
  Notwithstanding Sections 2605, 2606, 2607, 2617, 2618, 2621, and 2624, if so ordered by a resolution of the board of supervisors of any county, this...
• Section 2700.1.
  Notwithstanding the provisions of any other law, any tax, assessment, fee or charge to become a lien on land and to be collected with county...
• Section 2701.
  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...
• Section 2702.
  The second half of taxes on real and personal property on the secured roll is due February 1st.(Amended by Stats. 1955, Ch. 384.)
• Section 2703.
  The entire tax on the secured roll may be paid when the first half is due. The first half may be paid separately when the...
• Section 2704.
  All taxes due November 1, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later, on December 10, and thereafter...
• Section 2705.
  The second half of taxes on the secured roll, if unpaid, is delinquent at 5 p.m., or the close of business, whichever is later, on...
• Section 2705.5.
  If December 10 or April 10 falls on Saturday, Sunday or a legal holiday, the time of delinquency is at 5 p.m., or the close...
• Section 2706.
  After the second installment of taxes on the secured roll is delinquent, the tax collector shall collect a cost of ten dollars ($10) for preparing...
• Section 2707.
  After the second half of taxes on the secured roll is delinquent, the tax collector shall prepare a delinquent roll. In numerical or alphabetical order,...
• Section 2708.
  Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this chapter, the...

Last modified: October 22, 2018