Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 5. Collection of Taxes
Chapter 2. Collection Generally
2607.1. Second installment; discounted amount. Upon authorization of the board of supervisors, the tax collector shall accept payment of the second installment of the tax on real property at a discounted amount, as established annually by the board, if payment is made on or before the date the first installment is due.
History.—Added by Stats. 1983, Ch. 534, in effect January 1, 1984.