California Revenue and Taxation Code CHAPTER 2 - Collection Generally

• Section 2601.
  (a) On or before the fourth Monday in September, the auditor shall deliver the secured roll to the tax collector, with an affixed affidavit, subscribed by...
• Section 2602.
  The tax collector shall collect all property taxes.(Amended by Stats. 1974, Ch. 166.)
• Section 2603.
  At the time the auditor delivers the local assessment roll to the tax collector, he shall charge the collector with the taxes extended thereon, together...
• Section 2604.
  When property the taxes on which are to be collected by the tax collector is placed on the roll after it has been delivered to...
• Section 2605.
  The following taxes on the secured roll are due and payable November 1:(a) All taxes on personal property.(b) Half the taxes on real property, and if the...
• Section 2606.
  The second half of taxes on real property on the secured roll is due and payable February 1.(Amended by Stats. 1997, Ch. 546, Sec. 5....
• Section 2607.
  The entire tax on real property may be paid when the first installment is due and payable or at any time thereafter until the properties...
• Section 2607.1.
  Upon authorization of the board of supervisors, the tax collector shall accept payment of the second installment of the tax on real property at a...
• Section 2608.
  The tax collector may fix a date preceding the due date when payments may be made.(Enacted by Stats. 1939, Ch. 154.)
• Section 2609.
  On or before November 1 of each year, the tax collector shall publish a notice specifying:(a) The dates when taxes on the secured roll will be...
• Section 2610.
  The notice shall be published once a week for two weeks in a newspaper, if there is one published in the county, or, if none,...
• Section 2610.5.
  Annually, on or before November 1, the tax collector shall mail or electronically transmit a county tax bill or a copy thereof for every property...
• Section 2610.6.
  When the tax collector sends a tax bill to any person respecting property which has been assessed to another and who has the power, pursuant...
• Section 2611.
  A notice shall be printed on all tax bills specifying that if taxes are unpaid, it will be necessary as provided by law to pay:(a) Delinquency...
• Section 2611.1.
  Any county department, officer, or employee charged by law with the collection of any county tax assessment, penalty or cost, license fees or money owing...
• Section 2611.2.
  The application for a discharge of accountability shall include:(a) A statement of the nature of the amount owing.(b) The names of the assessees or persons liable and...
• Section 2611.3.
  The board of supervisors may make an order discharging the department, officer, or employee, from further accountability and direct the county auditor to adjust any...
• Section 2611.4.
  Any county department, officer or employee may refrain from collecting any tax, assessment, penalty or cost, license fees or money owing to the county where...
• Section 2611.5.
  At the option of a county and when authorized by resolution of the board of supervisors pursuant to Article 4 (commencing with Section 29370) of...
• Section 2611.6.
  The following information shall be included in each county tax bill, whether mailed or electronically transmitted, or in a separate statement accompanying the bill:(a) The full...
• Section 2611.7.
  (a) Upon the written request of a taxpayer made no later than September 1, a tax collector who has adopted this section pursuant to paragraph (4)...
• Section 2612.
  On the tax bill for tax-defaulted property shall appear in writing the fact that prior year taxes are in default. The tax bill may contain...
• Section 2612.5.
  The tax collector shall issue separate tax bills for tax-defaulted property and property which is not tax delinquent.Where tax-defaulted property and property which is not...
• Section 2612.6.
  The auditor shall enter the descriptions and the separate valuations on the roll in lieu of the original assessment, shall compute the taxes and penalties...
• Section 2613.
  All taxes shall be paid at the tax collector’s office unless the board of supervisors, upon recommendation of the tax collector and on or before...
• Section 2614.
  The tax collector shall mark the fact and date of payment on the roll or delinquent roll, opposite the tax to which the payment relates.(Amended...
• Section 2614.5.
  The tax collector may, when approved by resolution of the board of supervisors of such county, adopt a procedure showing the fact and date of...
• Section 2615.
  Whenever taxes are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax...
• Section 2615.5.
  When the county sends a tax bill or copy thereof to any homeowner who received the homeowners’ exemption in the immediately preceding year, except where...
• Section 2615.6.
  (a) When the county sends to any person a tax bill, it shall be accompanied by a notice regarding property tax assistance and postponement for senior...
• Section 2616.
  Not less than once every 12 months and on dates approved by the auditor, the tax collector shall account to the auditor for all moneys...
• Section 2617.
  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 2618.
  The second half of taxes on real property, if unpaid, is delinquent at 5 p.m., or the close of business, whichever is later, on April...
• Section 2619.
  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 2621.
  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 2623.
  Prior to February 1st, the auditor shall:(a) Compute and enter the delinquent penalty against all taxes on the secured roll not marked paid.(b) Foot the penalties.(c) Charge the...
• Section 2624.
  After the second half of taxes on real property is delinquent, the tax collector shall prepare a delinquent roll. In numerical or alphabetical order, the...
• Section 2626.
  On or before June 1st, the auditor shall compare the delinquent roll, if one is prepared, with the secured roll. If satisfied the delinquent roll...
• Section 2627.
  Within three days after this settlement, the auditor shall:(a) Compute and enter the penalties and costs on the delinquent roll.(b) Charge the tax collector with the amount...
• Section 2628.
  Annually, on or before August 10th, the tax collector shall make a collections report on the secured roll and, if one is prepared, the delinquent...
• Section 2629.
  The auditor shall then administer an oath to the tax collector, to be written and subscribed on the delinquent roll, that all property on the...
• Section 2630.
  The auditor shall foot the amount unpaid on the delinquent roll, credit the tax collector with the amount, and have a final settlement with him.(Amended...
• Section 2631.
  If the roll or delinquent roll is transferred from one collector to another, the auditor shall credit the one and charge the other with the...
• Section 2632.
  If the tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the...
• Section 2633.
  The district attorney shall bring suit against the tax collector and his sureties for this amount. The controller or the board of supervisors may require...
• Section 2634.
  The roll or delinquent roll or a copy certified by the tax collector, showing unpaid taxes against any property, is prima facie evidence of the...
• Section 2635.
  When the amount of taxes paid exceeds the amount due by more than ten dollars ($10), the tax collector shall send notice of the overpayment...
• Section 2635.5.
  Notwithstanding any other law, the tax collector may apply any refund due a taxpayer, or the taxpayer’s agent, to any delinquent taxes due for the...
• Section 2636.
  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