Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 4. Collection on the Unsecured Roll

Article 1. General Provisions.

Section 2901

2901. Due date. Taxes on unsecured property are due on the lien date.

History.—Stats. 1943, p. 2440, in effect August 4, 1943, substituted "unsecured property" for "unsecured roll."

Constitutionality.—This section and Section 2951, as applied to personal property ( Rode v. Siebe, 119 Cal. 518), and to the interest of a lessee under an oil lease ( Mohawk Oil Company v. Hopkins, 196 Cal. 148), is not violative of any constitutional restrictions.