CHAPTER 4. Collection on the Unsecured Roll [2901. - 2963.]

Chapter 4 enacted by Stats. 1939, Ch. 154.

§§ 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…