Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2010
Revenue and Taxation Code
Property Taxation
Part 5. Collection of Taxes
Table of Contents
CHAPTER 1. Medium of Payment | (View entire chapter)
- 2501 Medium
- 2502 Legal tender, etc.
- 2503 Special purpose tax
- 2503.1 "Electronic funds transfer"
- 2503.2 Acceptance of electronic funds transfers
- 2504 "Negotiable paper"
- 2505 Discretionary acceptance
- 2506 Acceptance as payment
- 2507 Deposit
- 2508 Refund on nonpayment
- 2509 Cancellation on nonpayment
- 2509.1 Fee on unpaid negotiable paper
- 2510 Record and notice of nonpayment
- 2511 County warrants
- 2511.1 "Credit cards"; "card issuer"; "cardholder"; "draft purchaser"
- 2512 Remittance by mail [Repealed]
- 2512 Remittance
- 2513 Application or claim by mail
- 2514 Application of amount entered on certificate of eligibility
- 2515 Application by assessor upon receipt of notice of lien for postponed property taxes
- 2516 Notation of penalty to be entered on assessment records
CHAPTER 2. Collection Generally | (View entire chapter)
- 2601 Delivery of roll to tax collector
- 2602 Duty of collector
- 2603 Charging tax collector
- 2604 Additional charges
- 2605 First installment due
- 2606 Second installment due
- 2607 Taxes payable
- 2607.1 Second installment; discounted amount
- 2608 Payment preceding due date
- 2609 Notice
- 2610 Publication
- 2610.5 Mailing of tax bills
- 2610.6 Information copy of tax bill
- 2611 Notice on tax bills
- 2611.1 Discharge of accountability
- 2611.2 Same; application
- 2611.3 Order for discharge
- 2611.4 Amounts of twenty dollars or less
- 2611.5 Information in tax bill [Repealed]
- 2611.5 Cash difference fund
- 2611.6 Information in tax bill
- 2611.7 Consolidated tax statement
- 2612 Tax-defaulted property
- 2612.5 Tax-defaulted property; separate tax bills
- 2612.6 Entries by auditor
- 2613 Place of payment
- 2614 Entry of payment
- 2614.5 Machine-prepared lists
- 2615 Receipt
- 2615.3 Receipt; request by taxpayer [Repealed]
- 2615.5 Homeowners' exemption notice; County required to send
- 2615.6 Notice to accompany tax bill
- 2616 Accounting
- 2617 Delinquent penalties; first installment
- 2617.5 Delinquent penalties; cancellation [Renumbered]
- 2618 Second installment
- 2619 Hour of delinquency
- 2621 Costs
- 2622 Attendance; Auditor's office [Repealed]
- 2623 Charging tax collector; penalties
- 2623.5 Rejecting fractions [Repealed]
- 2624 Delinquent roll; preparation of
- 2625 Attendance; Auditor's office [Repealed]
- 2626 Settlement on secured roll
- 2627 Charging tax collector
- 2628 Attendance; Auditor's office
- 2629 Tax collector's oath
- 2630 Settlement on delinquent roll
- 2631 Transfer
- 2632 Refusal to pay or settle
- 2633 Suit
- 2634 Roll as evidence
- 2635 Refund; notice to taxpayer [Repealed]
- 2635 Overpayment; notice to taxpayer
- 2635.5 Refunds; application to delinquent taxes
- 2636 Acceptance of partial payment
CHAPTER 2.1. Collection in Equal Installments | (View entire chapter)
- 2700 Resolution of supervisors
- 2700.1 Taxes on the secured roll payable in two installments
- 2701 First installment due
- 2702 Second installment due
- 2703 Taxes payable
- 2704 Delinquent penalties; first installment
- 2705 Second installment
- 2705.5 Hour of delinquency
- 2706 Costs
- 2707 Delinquent roll; preparation of
- 2708 Partial payment of taxes
CHAPTER 2.2. Collection in Four Equal Installments [Repealed] | (View entire chapter)
- 2750 Purpose of chapter [Repealed]
- 2751 Operative in counties over 4,000,000 [Repealed]
- 2752 Adopted by resolution of county board [Repealed]
- 2754 Affidavit by auditor [Repealed]
- 2755 Other taxes, assessments, etc., payable in four installments [Repealed]
- 2756 Due date of taxes on the secured roll [Repealed]
- 2757 Amount to be divisible by four [Repealed]
- 2758 Payment of installments [Repealed]
- 2759 Delinquent date; first installment [Repealed]
- 2760 Delinquent date; second installment [Repealed]
- 2761 Delinquent date; third installment [Repealed]
- 2762 Delinquent date; fourth installment [Repealed]
- 2763 Saturday, Sunday or holiday; delinquent date postponed to next business day [Repealed]
- 2764 Charge for delinquent list [Repealed]
- 2765 Roll to auditor; penalties added [Repealed]
- 2766 Procedure after settlement [Repealed]
- 2767 Notice of unpaid taxes [Repealed]
- 2768 County board may set due date [Repealed]
- 2769 Notice to assessee [Repealed]
- 2770 Information copy of tax bill [Renumbered]
- 2771 Property assessed to another [Repealed]
- 2772 Partial payment of taxes [Repealed]
CHAPTER 2.3. Return of Replicated Property Tax Payments | (View entire chapter)
- 2780 Legislative findings
- 2780.5 "Replicated payment"
- 2781 Return of replicated payment
- 2781.5 Return of replicated payment; adverse possession
- 2782 Interest
- 2783 Intent
CHAPTER 3. Collection on Part of an Assessment | (View entire chapter)
Article 1 General Provisions and Definitions
Article 2 Payments
Article 3 Applications and Computations for Separate Assessments
- 2821 Separate valuation; application
- 2822 Undivided interest; amount of tax [Repealed]
- 2823 Separate valuation of a parcel
- 2824 Entry on roll
- 2825 Computation of tax
- 2826 Computation of tax
- 2827 Amount due on remaining parcel
CHAPTER 3.3. Collection of Taxes | (View entire chapter)
- 2851 Purpose of chapter
- 2852 Adoption of alternative procedure
- 2853 Entries
- 2854 Attendance at auditor's office [Repealed]
- 2855 Computation of delinquent penalties and costs
- 2856 Attendance at auditor's office
- 2857 Tax collector's oath
- 2858 Amount unpaid
- 2859 Transfer of roll
- 2860 Refusal or neglect of tax collector
- 2861 Suit against tax collector
- 2862 Prima facie evidence
CHAPTER 4. Collection on the Unsecured Roll | (View entire chapter)
Article 1 General Provisions
- 2901 Due date
- 2902 Completion of assessment
- 2903 Collection by tax collector
- 2905 Unsecured tax rate
- 2906 Receipts; form of to be prescribed by board [Repealed]
- 2907 Accounting [Repealed]
- 2908 Further receipts [Repealed]
- 2908.3 Further accounting [Repealed]
- 2909.1 Delivering records to tax collector
- 2910 Auditor's examination; charging tax collector, unsecured roll [Repealed]
- 2910.1 Unsecured roll; mailing tax bills
- 2910.5 Receipts
- 2910.6 Receipt; request by taxpayer [Repealed]
- 2910.7 Agent paying taxes to send bill to assessee
- 2913 Entry of payment [Repealed]
- 2913 Recording tax payments
- 2913.5 Machine-prepared lists [Repealed]
- 2921.5 Transfer from secured roll
- 2922 Unsecured taxes delinquent [Repealed]
- 2922 Unsecured taxes delinquent
- 2922.5 Unsecured taxes when assessment reduced after application
- 2923 Discharge of accountability of small amounts [Repealed]
- 2923 Discharge from accountability
- 2924 Application for discharge [Repealed]
- 2925 Order [Repealed]
- 2926 Continued liability of taxpayer [Repealed]
- 2927 Delinquent roll or abstract list of unpaid items
- 2927.1 Contents and form
- 2927.2 Annually prepared
- 2927.3 Certification
- 2927.4 Correction of errors
- 2927.5 Prima facie evidence
- 2927.6 Partial payment of taxes
- 2927.7 Pro rata payments
- 2928 Destruction of unsecured roll
- 2928.1 Presumption of payment upon destruction
- 2929 Payment by mail [Repealed]
Article 2 Seizure and Sale
- 2951 Seizure and sale
- 2952 Record
- 2953 Conditions precedent
- 2953.1 Conditions precedent; exceptions
- 2954 Protested seizure; special proceedings
- 2955 Special proceedings; scope of recovery
- 2956 Special proceedings; request for prompt disposition
- 2957 Notice
- 2958 Amount
- 2959 Redemption of seized property
- 2960 Bill of sale
- 2961 Excess proceeds
- 2962 Unsold portion
- 2963 Statute of limitations
CHAPTER 5. Suit for Taxes | (View entire chapter)
- 3002 Assessee in another county
- 3003 Unsecured property
- 3004 Evidence
- 3005 Costs
- 3006 Taxes not yet delinquent
- 3007 Statute of limitations
CHAPTER 6. Unsecured Roll Summary Judgment | (View entire chapter)
- 3101 Request for judgment
- 3102 Entry of judgment
- 3103 Recordation; lien; effect
- 3104 Penalty in lieu of interest
- 3104.5 Additional penalty
- 3105 Limitation period; extension
- 3106 Execution
- 3107 Satisfaction of judgment
CHAPTER 7. Warrant for Collection of Taxes | (View entire chapter)
- 3201 Issuance of warrant by Department of General Services
- 3202 Recordation of warrant
- 3203 Payment of fees
- 3204 Fees and other expenses to be added to amount of lien