CHAPTER 2. Collection Generally [2601. - 2636.]

Chapter 2 enacted by Stats. 1939, Ch. 154.

§§ 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,…