ARTICLE 1. General Provisions [2901. - 2928.1.]

Heading of Article 1 added by Stats. 1974, Ch. 908.

§§ 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…