PART 5. COLLECTION OF TAXES [2501. - 3205.]

Part 5 enacted by Stats. 1939, Ch. 154.

§§ 2501–3205 · 163 sections

CHAPTER 1. Medium of Payment §§ 2501–2516 · 20 sections
- § 2501 Taxes shall be paid only in the mediums permitted by this chapter.
- § 2502 Taxes may be paid in legal tender or in money receivable in payment of taxes by the United States. The tax collector shall have the right to refuse the payment…
- § 2503 A tax levied for a special purpose shall be paid in such funds as may be directed.
- § 2503.1 As used in this division, “electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper…
- § 2503.2 (a) The tax collector for any city, county, or city and county may, in his or her discretion, accept electronic funds transfers in payment for a purchase at a…
- § 2504 As used in this division, “negotiable paper” means checks, drafts, and money orders.
- § 2505 (a) Except as provided in subdivision (b), the tax collector or treasurer for any city or county may in his or her discretion accept negotiable paper in…
- § 2506 The acceptance of negotiable paper constitutes a payment of a tax, assessment, or redemption as of the date of acceptance when, but not before, the negotiable…
- § 2507 The officer accepting negotiable paper may deposit it daily with a bank for collection and receive from the bank cashier’s checks in an amount equal to the…
- § 2508 If any negotiable paper is returned unpaid to the bank with which it was deposited pursuant to any requirement of this division, the bank shall return it to…
- § 2509 If any negotiable paper is not paid on due presentment for any reason, any record of payment made on any official record because of its acceptance shall be…
- § 2509.1 Notwithstanding any other provision of law, after the return to the depositing county officer of any unpaid negotiable paper, the tax collector may charge the…
- § 2510 When a cancellation is made, the officer making it shall record it on the record where the notation of payment was made. He shall immediately send a notice to…
- § 2511 By resolution of the board of supervisors passed by a four-fifths vote, any county warrant for a particular fiscal year may be received in payment of taxes for…
- § 2511.1 (a) As used in this section: (1) “Credit card” means any card, plate, coupon book, or other credit device existing for the purpose of being used from time to…
- § 2512 (a) If a remittance to cover a payment required by law to be made to a taxing agency prior to a specified date and hour is (a) deposited in the United States…
- § 2513 If an application, tax statement or claim for credit or refund required by law to be filed with a taxing agency on or before a specified date is filed with the…
- § 2514 (a) Upon receipt of the payment by the Controller described in Section 20602, 20630, 20639.6, or 20640.6, the following shall occur: (1) The tax collector…
- § 2515 (a) Upon receiving a copy of the “notice of lien for postponed property taxes” from the Controller, the assessor shall maintain a record of the fact that the…
- § 2516 Upon the failure of a transferee to file a change in ownership statement required by Section 480, the assessor or the auditor shall immediately enter on the…
CHAPTER 2. Collection Generally §§ 2601–2636 · 49 sections
- § 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 him,…
- § 2602 The tax collector shall collect all property taxes.
- § 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 with…
- § 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 the tax collector, the auditor…
- § 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…
- § 2606 The second half of taxes on real property on the secured roll is due and payable February 1.
- § 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 on the current roll…
- § 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 discounted…
- § 2608 The tax collector may fix a date preceding the due date when payments may be made.
- § 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 due. (b) The…
- § 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, by posting it in three public…
- § 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 on the…
- § 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 to written or oral…
- § 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 penalties. (b)…
- § 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 the…
- § 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…
- § 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…
- § 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…
- § 2611.5 (a) 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 Chapter 2…
- § 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…
- § 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) of…
- § 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 language such as…
- § 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…
- § 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…
- § 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 the day when…
- § 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.
- § 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 payment on…
- § 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 collector shall give a receipt…
- § 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 such…
- § 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 citizens…
- § 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 collected during the…
- § 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 a delinquent…
- § 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 10, and thereafter a…
- § 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 of business, whichever is later, on…
- § 2621 After the second installment of taxes on the secured roll is delinquent, the tax collector shall collect a cost of up to fifty-five dollars ($55), but no more…
- § 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…
- § 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…
- § 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 is correct,…
- § 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…
- § 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 roll, and…
- § 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 delinquent roll…
- § 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.
- § 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 amount outstanding.
- § 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 full amount of taxes…
- § 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 the…
- § 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 assessment, the…
- § 2635 When the amount of taxes paid exceeds the amount due by more than twenty dollars ($20), the tax collector shall send notice of the overpayment to the taxpayer.…
- § 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 same…
- § 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 tax collector,…
CHAPTER 2.1. Collection in Equal Installments §§ 2700–2708 · 11 sections
- § 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 chapter…
- § 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 taxes or other…
- § 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 two, the odd cent is also…
- § 2702 The second half of taxes on real and personal property on the secured roll is due February 1st.
- § 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 first half is due or at any time…
- § 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 a delinquent…
- § 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 April 10, and thereafter a…
- § 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 of business, whichever is later, on…
- § 2706 After the second installment of taxes on the secured roll is delinquent, the tax collector shall collect a cost of up to fifty-five dollars ($55), but no more…
- § 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, the…
- § 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 tax collector,…
CHAPTER 2.3. Return of Replicated Property Tax Payments §§ 2780–2783 · 6 sections
- § 2780 The Legislature finds and declares that the retention by counties of replicated property tax payments and the failure to return any replicated payment to the…
- § 2780.5 For purposes of this chapter, “replicated payment” means a payment, submitted by or on behalf of a taxpayer, which is indicated for application to a specific…
- § 2781 If a taxpayer or agent for the taxpayer submits a payment indicated for application to a specific tax or tax installment and that tax or tax installment…
- § 2781.5 (a) An owner of record may instruct a tax collector, by written request, to refund a replicated payment on a current assessment to the tendering party who is…
- § 2782 If a replicated tax payment is not returned to the tendering party within 60 days of becoming final, as provided in this chapter, the county shall, in addition…
- § 2783 The provisions of this chapter shall not be construed as prohibiting a tax collector’s exercise of reasonable judgment in applying a payment for which the…
CHAPTER 3. Collection of Part of an Assessment §§ 2801–2827 · 10 sections
1. ARTICLE 1. General Provisions and Definitions §§ 2801–2802 · 2 sections
  - § 2801 It is hereby declared to be the policy of the state and the intent of this chapter to provide for: (a) The satisfaction and removal of any lien secured to any…
  - § 2802 For the purposes of this chapter: (a) Improvements are not a parcel separate from the land on which they are situated. (b) An undivided interest is a parcel…
2. ARTICLE 2. Payments §§ 2811–2812 · 2 sections
  - § 2811 Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the following: (a) The amount computed by multiplying the…
  - § 2812 The amount due on the remainder of the assessment shall be the difference between the amount due on the whole assessment and the amount paid to satisfy and…
3. ARTICLE 3. Applications and Computations for Separate Assessments §§ 2821–2827 · 6 sections
  - § 2821 Any person filing an affidavit of interest may apply to the tax collector to have any parcel separately valued on the current roll for the purpose of paying…
  - § 2823 (a) The county assessor shall determine a separate valuation on the parcel, and shall determine the valuation of the remaining parcel. The sum of the…
  - § 2824 The assessor shall transmit the application to the auditor, who shall enter the descriptions and the valuations of the parcels on the roll, and shall compute…
  - § 2825 If the assessor has set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of the…
  - § 2826 If the assessor has not set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of…
  - § 2827 The amount due on the remaining parcel shall be the difference between the amount due on the whole assessment and the amount due on the parcel separately…
CHAPTER 3.3. Collection of Taxes §§ 2851–2862 · 11 sections
- § 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 roll after the…
- § 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 August 1st…
- § 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 delinquent roll shall…
- § 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…
- § 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 roll, and…
- § 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 secured roll on…
- § 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.
- § 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.
- § 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 full amount of taxes…
- § 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 the…
- § 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…
CHAPTER 4. Collection on the Unsecured Roll §§ 2901–2963 · 37 sections
1. ARTICLE 1. General Provisions §§ 2901–2928.1 · 23 sections
  - § 2901 Taxes on unsecured property are due on the lien date.
  - § 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…
  - § 2903 The tax collector shall collect taxes on unsecured property.
  - § 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 last fixed before the lien date…
  - § 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, as soon as…
  - § 2910.1 (a) 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 receipt of the…
  - § 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 tax, the tax collector…
  - § 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, to pay…
  - § 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 payment on the…
  - § 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…
  - § 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 August 31 and thereafter…
  - § 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…
  - § 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…
  - § 2927 The collector of taxes on unsecured property shall prepare a delinquent roll or abstract list of unpaid items from the unsecured roll.
  - § 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 and…
  - § 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 abstract…
  - § 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 it…
  - § 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 as they would be…
  - § 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…
  - § 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 tax collector,…
  - § 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 the…
  - § 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 in…
  - § 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…
2. ARTICLE 2. Seizure and Sale §§ 2951–2963 · 14 sections
  - § 2951 Taxes due on unsecured property may be collected by seizure and sale of any of the following property belonging or assessed to the assessee: (a) Personal…
  - § 2952 A record shall be kept of the property seized and sold.
  - § 2953 Property shall not be seized or sold in satisfaction of taxes on unsecured property until after the date such taxes become delinquent, unless the tax collector…
  - § 2953.1 Notwithstanding the provisions of Section 2953, any property which is assessed on the unsecured roll and is advertised for sale pursuant to Sections 6101 to…
  - § 2954 (a) An assessee may challenge a seizure of property made pursuant to Section 2953 by petitioning for a writ of prohibition or writ of mandate in the superior…
  - § 2955 If the assessee prevails in the special proceeding for a writ under Section 2954, the assessee is entitled to recover from the county all costs, including…
  - § 2956 In all special proceedings for a writ brought under this article, all courts in which such proceedings are pending shall, upon the request of any party…
  - § 2957 Notice of the time and place of sale shall be given at least one week before the sale by publication in a newspaper in the county, or by posting in three…
  - § 2958 The sale shall be at public auction. A sufficient amount of the property shall be sold to pay the taxes, penalties, and costs. Costs include but are not…
  - § 2959 Property seized may be redeemed by the owner thereof by the payment of taxes, penalties and costs at any time before such property is sold. Prior to the time…
  - § 2960 On payment of the price bid for property sold, the delivery of the property with a bill of sale vests title in the purchaser.
  - § 2961 Any excess in the proceeds of the sale over the taxes, penalties, and costs shall be returned to the owner of the property. Until claimed the excess shall be…
  - § 2962 The unsold portion of any property may be left at the place of sale at the risk of the owner.
  - § 2963 Property shall not be seized and sold for taxes on the unsecured roll after three years from the date taxes due become delinquent. The limitation period shall…
CHAPTER 5. Suits for Taxes §§ 3002–3007 · 6 sections
- § 3002 If an assessee of property on the unsecured roll moves to another county, the official collecting taxes on the unsecured roll in the county in which the…
- § 3003 Where delinquent taxes or assessments, including those on personal property, are not a lien on real property sufficient, in the judgment of the tax collector…
- § 3004 In any suit for taxes the roll, or a duly certified copy of any entry, showing the assessee, the property, and unpaid taxes or assessments, is prima facie…
- § 3005 When a civil action is brought by the tax collector to recover delinquent unsecured property taxes, the sheriff or marshal shall specify, when the summons or…
- § 3006 (a) The tax collector may commence an action for recovery of taxes on property on the unsecured roll prior to the date such taxes become delinquent if, in the…
- § 3007 Civil actions for delinquent taxes or assessments pursuant to Section 3003 shall be commenced within three years of the date upon which unsecured taxes became…
CHAPTER 6. Unsecured Roll Summary Judgment §§ 3101–3107 · 8 sections
- § 3101 If any unsecured tax, interest, or penalty imposed under this part is not paid by the last day of the month succeeding the delinquency date, the official…
- § 3102 The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the county against the assessee in the amount of the tax,…
- § 3103 An abstract or a copy of the judgment with respect to unsecured taxes shall be recorded, without fee, in the office of the county recorder of any county. From…
- § 3104 Notwithstanding any other provisions of law relating to interest authorized or allowed as a result of any judgment duly entered, the additional penalty…
- § 3104.5 In addition to any penalty or fee imposed pursuant to this part, a penalty equal to the amount of any bond premium posted, or other costs incurred to enforce…
- § 3105 Within 10 years from the date of the recording or within 10 years from the date of the last extension of the lien in the manner provided for in this section,…
- § 3106 Execution shall issue upon the judgment upon request of the official collecting taxes on the unsecured roll in the same manner as execution may issue upon…
- § 3107 (a) The judgment is satisfied and the lien removed when, but not before, the satisfaction of the judgment is recorded in the office of the county recorder. In…
CHAPTER 7. Warrant for Collection of Taxes §§ 3201–3204 · 4 sections
- § 3201 Upon being directed by the Controller to sell a residential dwelling, pursuant to Chapter 4.5 (commencing with Section 14735) of Part 5.5 of Division 3 of…
- § 3202 The warrant shall be recorded in the county in which the real property is located in such manner as will impart constructive notice of its recordation and…
- § 3203 The Department of General Services shall pay or advance to the sheriff or marshal, the same fees, commissions, and expenses as are provided by law for similar…
- § 3204 The fees, commissions, and expenses incurred by the Department of General Services in the issuance, recordation, and enforcement of the warrant for collection…
CHAPTER 8. Tax Delinquent Vessels § 3205 · 1 section
- § 3205 (a) The county tax collector may, within 30 days after the delinquency date, give written notice to the owners of all property tax delinquent vessels that, in…