Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 1. Medium of Payment

Section 2505

2505. Discretionary acceptance. (a) Except as provided in subdivision (b), the tax collector or treasurer for any city or county may in his or her discretion accept negotiable paper in payment of any tax, or assessment, or on a redemption.

(b) The tax collector of a county shall accept a certificate of eligibility to pay all or any part of any ad valorem property tax, special assessment, or other charge or user fee appearing on the county tax bill. The tax collector, treasurer, or other official charged with the duty of collecting taxes for a chartered city which levies and collects its own property taxes shall accept a certificate of eligibility to pay all or any part of any ad valorem property tax, special assessment, or other charge or user fee appearing on the tax bill of such city. A certificate for partial payment shall not be accepted unless accompanied by an amount sufficient to fully pay the remaining ad valorem property taxes, special assessment, or other charge or fee appearing on the respective tax bill installment.

(c) Except as provided in Chapter 2 (commencing with Section 20581), Chapter 3.3 (commencing with Section 20639), Chapter 3.5 (commencing with Section 20640), or Chapter 4 (commencing with Section 20641) of Part 10.5 of Division 2, a certificate of eligibility shall not be used to pay any delinquent taxes, assessments, penalties, costs, fees, or interest, or any redemption charges.

(d) For the 1978–79 fiscal year and thereafter, except as to those amounts which can be paid by a certificate pursuant to subdivision (c), the tax collector shall not accept a certificate of eligibility to pay all or part of any installment if tendered after the delinquency date thereof, unless accompanied by an amount sufficient to fully pay any delinquent taxes, assessments, costs, penalties, interest, fees or other charges resulting from the delinquency or delinquencies.

(e) In no event shall a certificate of eligibility be accepted later than the expiration date designated thereon.

History.—Stats. 1957, p. 767, in effect September 11, 1957, added "or" preceding "assessment" and deleted "or license" following "assessment." Stats. 1977, Ch. 1242, in effect October 1, 1977, added "(a) Except as provided in subdivision (b)," and added subdivisions (b) and (c). Stats. 1978, Ch. 43, in effect March 16, 1978 substituted ", Chapter 2 . . . Taxation Code" for "subparagraph (b) of paragraph (4) of subdivision (b) of Section 20583 and in subdivision (c) of Section 20602" after "in", and added "taxes, assessments," after "delinquent" in subdivision (c), and added subdivisions (d) and (e). Stats. 1978, Ch. 576, in effect August 31, 1978, added "Chapter 3.5 (commencing with Section 20640), or Chapter 4 (commencing with Section 20641)"after "Section 20581"), in subdivision (c); substituted "any installment if tendered after the delinquency date thereof" for "the first installment or all or part of a second installment if tendered after December 10 and April 10, respectively" after "of" in subdivision (d); and substituted "expiration date designated thereon" for "last business day of the fiscal year designated on the certificate" after "than the" in subdivision (e). Stats. 1983, Ch. 1051, in effect January 1, 1984, added "Chapter 3.3 (commencing with Section 20639)," before "Chapter 3.5" and deleted "of the Revenue and Taxation Code" after "Division 2" in subdivision (c). Stats. 1991, Ch. 532, in effect January 1, 1992, deleted "assessor," after "subdivision (b), the", deleted a comma after "tax collector", and added "or her" after "his" in subdivision (a).