Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2605

2605. First installment due. The following taxes on the secured roll are due and payable November 1:

(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).