Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 4. Levy of Tax

CHAPTER 1. Determination of Tax

Section 2152.5

2152.5. Rejection of cent. Notwithstanding the provisions of any other law of this State, if so ordered by resolution of the board of supervisors of any county, adopted prior to the time the county auditor is required to compute and enter on the secured roll the respective amounts due in installments as taxes for the assessment year in which such resolution shall become effective, the county auditor shall reject any cent not evenly divisible by two in the computation of taxes on any assessment and in the extension of taxes, special assessments or charges on the county assessment roll for any other public agency. The provisions of this section shall continue in effect in such county until otherwise ordered by resolution of the board of supervisors.

History.—Added by Stats. 1951, p. 1875, in effect September 22, 1951, Stats. 1961, p. 4049, in effect September 15, 1961, substituted "law of this State" for "section of this code" and added the language "and in the extension of taxes . . . for any other public agency" in the first sentence.