Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 4. Levy of Tax
CHAPTER 2. Effect of Tax
2189.1. Separately billed taxes on state-assessed personalty. Separately billed taxes on state-assessed personal property when delinquent may be collected through use of unsecured tax collection procedures. Any of those taxes, including penalties and cost charge, which remain unpaid after June 30, shall be transferred to the unsecured roll or abstract and shall become subject to additional penalties as provided in Section 2922.
History.—Added by Stats. 1986, Ch. 1420, in effect January 1, 1987.