CHAPTER 3.3. Collection of Taxes

Chapter 3.3 added by Stats. 1949, Ch. 239.

§§ 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…