California Revenue and Taxation Code ARTICLE 1 - General Provisions

• Section 2901.
  Taxes on unsecured property are due on the lien date.(Amended by Stats. 1943, Ch. 689.)
• Section 2902.
  The assessment of unsecured property shall be deemed complete for the purpose of enforcing the collection thereof when the assessor has made a record in...
• Section 2903.
  The tax collector shall collect taxes on unsecured property.(Amended by Stats. 1974, Ch. 166.)
• Section 2905.
  In collecting taxes on unsecured property the tax rate to be used is the rate for property of the same kind on the secured roll...
• Section 2909.1.
  To enable the tax collector to collect taxes on unsecured property on or after the due date, the assessor shall deliver to the tax collector,...
• Section 2910.1.
  The tax collector may, no later than 30 days prior to the date on which taxes are delinquent and as soon as reasonably possible after...
• Section 2910.5.
  When taxes on unsecured property are paid in cash or whenever a receipt is requested at the time of payment by the person paying the...
• Section 2910.7.
  Any person who receives a tax bill respecting property which has been assessed to another and who has power, pursuant to written or oral authorization,...
• Section 2913.
  The tax collector shall record a payment of taxes on the unsecured roll by either of the following methods:(a) By marking the fact and date of...
• Section 2921.5.
  Taxes, penalties, and costs on unsecured property, as defined in subdivision (b) of Section 134, shall be transferred from the “secured roll” to the “unsecured...
• Section 2922.
  (a) Taxes on the unsecured roll as of July 31, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later, on...
• Section 2922.5.
  Notwithstanding Section 2922, with respect to taxes on the unsecured roll where an application for reduction in assessment has been filed pursuant to Section 1607...
• Section 2923.
  Any county department, officer, or employee charged by law with the collection of any delinquent taxes on unsecured property may file a verified application with...
• Section 2927.
  The collector of taxes on unsecured property shall prepare a delinquent roll or abstract list of unpaid items from the unsecured roll.(Added by Stats. 1961,...
• Section 2927.1.
  The delinquent roll or abstract list shall contain all the essential information relating to unpaid items shown in the rolls from which it is prepared...
• Section 2927.2.
  Annually, after the taxes on the unsecured roll become delinquent, the collector shall insert in the abstract list or prepare a delinquent roll or an...
• Section 2927.3.
  Upon completion of any delinquent roll or abstract list, or the insertion of new information on an abstract list, the auditor shall certify thereon that...
• Section 2927.4.
  Errors occurring in the delinquent roll or abstract list may be corrected under the same conditions, except as to time, and in the same manner...
• Section 2927.5.
  The delinquent roll, abstract list, or a copy certified by the collector, showing unpaid taxes against any unsecured property, is prima facie evidence of the...
• Section 2927.6.
  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...
• Section 2927.7.
  Notwithstanding any other provision of law, if the tax collector can determine that an assessee on the unsecured roll has a recorded, undivided interest in...
• Section 2928.
  Any original unsecured roll containing the information set forth in the delinquent roll or in an abstract list may be destroyed by the county officer...
• Section 2928.1.
  Upon destruction of the original unsecured roll pursuant to Section 2928, any taxes on any property or any interest therein which theretofore became delinquent but...

Last modified: October 22, 2018