Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2601

2601. Delivery of roll to tax collector. (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, as follows:

"I, __________, Auditor of __________ County, swear that I received the assessment roll from the assessor, with his affixed affidavit; that I have corrected it as required by the State Board of Equalization; and that I have reckoned the respective sums due as taxes and have added the columns of valuations and taxes, as required by law."

If the roll is a machine prepared roll, the auditor shall deliver the assessment roll to the assessor and shall deliver the roll on which he has extended taxes to the tax collector, with an affixed affidavit, subscribed by him as follows:

"I, _________, Auditor of _________ County, swear that the attached roll is a reproduction of the roll prepared by the assessor and corrected by the State Board of Equalization; and that I have reckoned the respective sums due as taxes and have added the columns of valuations and taxes as required by law."

(b) If the roll is a machine-prepared roll, and the tax bills are, with the consent of the tax collector and the approval of the board of supervisors, also machine-prepared by the auditor, the auditor shall, on or before the fourth Monday in September, deliver the assessment roll to the assessor, and shall, on or before October 16, deliver the roll on which he has extended taxes to the tax collector, with an affixed affidavit, subscribed by him, as follows:

"I, _________, Auditor of _________ County, swear that the attached roll is a reproduction of the roll prepared by the assessor and corrected by the State Board of Equalization; and that I have reckoned the respective sums due as taxes and have added the columns of valuations and taxes as required by law."

(c) If the extended roll is retained in electronic data-processing equipment and no physical document is prepared and if the tax bills are, with the consent of the tax collector and the approval of the board of supervisors, machine prepared, the auditor shall, on or before the fourth Monday in September, deliver the assessment roll to the assessor, and shall, on or before October 16, deliver the completed tax bills to the tax collector with an affidavit, subscribed by him, as follows:

"I, _________, Auditor of _________ County, swear that the tax bills herewith submitted to you are the result of extending the roll prepared by the assessor and corrected by the State Board of Equalization and that I have determined the respective sums due as taxes, in the total amount of $___, as required by law."

History.—Stats. 1957, p. 964, in effect September 11, 1957, added last two paragraphs. Stats. 1961, p. 4048, in effect September 15, 1961, substituted "the assessment roll" for "the preliminary form of the roll" and "the roll on which he has extended taxes" for "the final form of the roll" in the second paragraph and added subdivision (b). Stats. 1966, p. 678 (First Extra Session), in effect October 6, 1966, first operative for the 1967–68 assessment year, deleted "and the statement of changes referred to in Section 1614" and "County and" from both subdivision (a) and subdivision (b); also in subdivision (a) substituted "the fourth Monday in September" for "October 1st" and deleted "clerk of the county board of supervisors" from the first affidavit; in subdivision (b), substituted "the fourth Monday in September" for "October 16" and added "on or before October 16" in the first sentence. Stats. 1972, p. 2876, in effect March 7, 1973, added subdivision (c).

Omission of affidavit.—The affidavits of the clerk (see Section 1614) and the auditor are essential to the validity of the assessment (Miller v. Kern County, 137 Cal. 516; Butterfield v. Union Hollywood Water Co., 39 Cal.App. 605), and a failure to attach them until subsequent to the completion of the proceedings on a sale for delinquent taxes renders the proceedings void (Moyer v. Wilson, 166 Cal. 261), and enables the owner to have his title quieted as against the purchaser. Brady v. Davis, 168 Cal. 259, declaring that the auditor's affidavit must be affixed at least prior to the sale to the State; Henderson v. Ward, 21 Cal.App. 520.

The defect may, however, be cured by a validating act, inasmuch as the Legislature in the first instance could have dispensed with the requirement of the affidavit. See Joslin v. Shaffer, 66 Cal.App. 69; Stuart v. Chapman, 87 Cal.App. 552.

Moreover, if the affidavits are attached prior to the payment of the taxes, the defect is cured by Section 24. Miller v. Kern County, 150 Cal. 797.

Defect in affidavit.—A failure to swear to the statement is not cured by Section 24 and renders the assessment void. See Leonard v. Jaffray, 175 Cal. 371.

Not applicable to cities of sixth class.—Under the Municipal Corporation Act (Deering Act 5233) the above provision is not applicable with respect to the authentication and certification of assessment rolls in cities of the sixth class, since these matters are fully covered by Sections 872, 877 and 878 of said act. City of Escondido v. Wohlford, 153 Cal. 40; City of Escondido v. Escondido Lumber etc. Co., 8 Cal.App. 435.