Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 5. Collection of Taxes
Chapter 2. Collection Generally
(a) All taxes on personal property.
(b) Half the taxes on real property, and if the amount is not evenly divisible by two, the odd cent is also due and payable unless the roll shows the odd cent as part of the second installment.
History.—Stats. 1941, p. 3112, in effect September 13, 1941, included possessory interests under subdivision (b) instead of subdivision (a) and added provision relating to odd cent. Stats. 1949, p. 470, in effect October 1, 1949, added the last clause of subdivision (b) relating to the odd cent as part of the second installment. Stats. 1997, Ch. 546 (SB 1107), in effect January 1, 1998, added "and payable" after "due" and deleted "st" after "November 1" in the first sentence and added "and payable" after due in the first sentence of subdivision (b).