Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 1. Medium of Payment

Section 2509

2509. Cancellation on nonpayment. If any negotiable paper is not paid on due presentment for any reason, any record of payment made on any official record because of its acceptance shall be canceled, and the tax or assessment is a lien as though no payment has been attempted.

The officer accepting negotiable paper shall make any memoranda necessary to enable him to make proper cancellation on its return without payment.

History.—Stats. 1957, p. 767, in effect September 11, 1957, added "or" preceding "assessment" and deleted "or license" following "assessment."