Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2606

2606. Second installment due. The second half of taxes on real property on the secured roll is due and payable February 1.

History.—Stats. 1941, p. 3112, in effect September 13, 1941, eliminated exception of possessory interests. Stats. 1953, p. 2100, operative as to taxes which become a lien on and after January 1, 1954, substituted "February 1st" for "January 20th." Stats. 1997, Ch. 546 (SB 1107), in effect January 1, 1998, added "and payable" after "due" and deleted "st" after "February 1" in the first sentence.