Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 2.1. Collection in Equal Installments

Section 2700.1

2700.1. Taxes on the secured roll payable in two installments. 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 taxes or assessments collected on the secured roll shall be payable in two (2) installments as specified in this chapter.

History.—Added by Stats. 1961, p. 4049, in effect September 15, 1961.