Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 4. Levy of Tax

CHAPTER 1. Determination of Tax

Section 2152

2152. Entry of taxes. The auditor shall then:

(a) Compute and enter in a separate column on the roll the respective sums in dollars and cents, rejecting the fractions of a cent, to be paid as a tax on the property listed. Notwithstanding any contrary provisions elsewhere set forth in the law, all rates applicable to any assessment may be combined into a single figure for purposes of computation and extension of the roll.

(b) Place in other columns the respective amounts due in installments.

(c) Foot each column, showing the totals.

Provided, however, that if the assessment roll is a machine-prepared roll the above prescribed computations and entries may be made and entered upon a newly prepared roll which shall incorporate the adjustments authorized by the local board of equalization.

History.—Stats. 1947, p. 776, in effect September 19, 1947, added second sentence to subdivision (a). Stats. 1957, p. 964, in effect September 11, 1957, added last paragraph. Stats. 1963, p. 2901, in effect September 20, 1963, added subdivision (d). Stats. 1977, Ch. 246, in effect January 1, 1978, deleted subdivision (d).

Mandamus to compel performance.—It is the express duty of the auditor to recognize, compute and enter the tax levy in accordance with the rate fixed by the supervisors; mandamus will lie to compel performance of this duty. Morton v. Broderick, 118 Cal. 474.

Extension of tax.—Extension in a single sum of the amount of taxes on several lots does not invalidate the assessment. Davis v. Day, 98 Cal.App. 557.