CHAPTER 2.1. Collection in Equal Installments [2700. - 2708.]

Chapter 2.1 added by Stats. 1945, Ch. 976.

§§ 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,…