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 2510

2510. Record and notice of nonpayment. When a cancellation is made, the officer making it shall record it on the record where the notation of payment was made. He shall immediately send a notice to the person who attempted payment by the negotiable paper of the cancellation of the payment.

The validity of any tax, assessment, or penalty is not affected by failure or irregularity in giving the notice.

History.—Stats. 1941, p. 3112, in effect September 13, 1941, amended first sentence to provide for recordation on roll rather than in a separate book. Stats. 1955, p. 843, in effect September 7, 1955, substituted "record where the notation of payment was made" for "roll." Stats. 1957, p. 768, in effect September 11, 1957, substituted "or penalty" for "license, or penalties."