California Revenue and Taxation Code CHAPTER 3.3 - Collection of Taxes
- Section 2851.
It is hereby declared to be the purpose of this chapter to provide an alternative procedure for the collection of property taxes on the secured...
- Section 2852.
The procedure authorized by this chapter may be placed in effect in any county by resolution of the board of supervisors adopted on or before...
- Section 2853.
When this alternative method of collection of taxes on the secured roll is adopted all entries formerly required by law to be made on the...
- Section 2855.
Annually, on or before June 1st, the auditor shall(a) Compute and enter the delinquent penalties and costs on the secured roll. (b) Charge the tax collector with...
- Section 2856.
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 2857.
The auditor shall then administer an oath to the tax collector, to be written and subscribed on the secured roll, that all property on the...
- Section 2858.
The auditor shall foot the amount unpaid on the secured roll, credit the tax collector with the amount, and have a final settlement with him.(Added...
- Section 2859.
If the roll is transferred from one collector to another, the auditor shall credit the one and charge the other with the amount outstanding.(Added by...
- Section 2860.
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 2861.
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 2862.
The roll, showing unpaid taxes against any property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due...
Last modified: October 22, 2018