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 2511

2511. County warrants. By resolution of the board of supervisors passed by a four-fifths vote, any county warrant for a particular fiscal year may be received in payment of taxes for the same fiscal year levied by the county issuing the warrants if the amount of the warrant does not exceed the amount of taxes being paid. If registered, warrants shall be received only in the order of registration.

Code Commission's note.—The 2d sentence in this section is based on Shouse v. Quinley (1935), 3 Cal.2d 357, and on Opinion 9909 (1935) of the Attorney General. In Opinion 9909a (1935), the Attorney General held valid a resolution of a board of supervisors under the above provision as limited by the second sentence.

However, attention should be called to Opinion NS 460 (1937) of the Attorney General. Among other matters, he was here considering Ch. 571 of the Statutes of 1937, repealing and adding former Pol. Code Section 3819a, which allowed any county, by a four-fifths vote of the supervisors, to transfer redemption duties from the auditor to the tax collector. He held this chapter unconstitutional on the ground that it delegated to the supervisors the right to fix duties of county officers in violation of Const., Art. XI, Sec. 5. To this extent, Opinion NS 460 apparently conflicts with Opinion 9909a and, if correct, the above section may also be unconstitutional.