{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2701","citation":"Rev. & Tax. Code, § 2701","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 5. COLLECTION OF TAXES [2501. - 3205.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5"},{"name":"CHAPTER 2.1. Collection in Equal Installments [2700. - 2708.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-2.1"}],"history":"Amended by Stats. 1949, Ch. 246.","effective":null,"html":"<p>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 two, the odd cent is also due unless the roll shows the odd cent as part of the second installment.</p>","text":"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 two, the odd cent is also due unless the roll shows the odd cent as part of the second installment.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-in-equal-installments-2701","source":"California Legislative Information bulk export (pubinfo)"}