Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 3.3. Collection of Taxes

Section 2851

2851. Purpose of chapter. 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 second installment of such taxes is delinquent. It is further declared to be the object of this alternative procedure to eliminate the preparation of a delinquent roll by the county tax collector in those counties in which the tax collector has prepared an abstract list of the unpaid items from all delinquent rolls of the county.

History.—Added by Stats. 1949, p. 463, in effect October 1, 1949. Stats. 1957, p. 768, in effect September 11, 1957, substituted "installment" for "half." Stats. 1976, Ch. 142, p. 225, in effect January 1, 1977, substituted "tax collector" for "redemption officer" after "the" in the second sentence.