Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2607

2607. Taxes payable. The entire tax on real property may be paid when the first installment is due and payable or at any time thereafter until the properties on the current roll become tax defaulted. The second installment may be paid separately only if the first installment has been paid. The tax collector shall accept payment of current year taxes even though prior year delinquencies on the real property may exist. The acceptance of that payment shall not affect the validity of any sale in satisfaction of a lien for defaulted taxes.

History.—Stats. 1941, p. 3112, in effect September 13, 1941, added second sentence. Stats. 1961, p. 3967, in effect September 15, 1961, added third sentence. Stats. 1975, Ch. 213, p. 586, in effect January 1, 1976, added the second sentence and deleted the former third sentence. Stats. 1979, Ch. 242, in effect July 10, 1979, added the fourth and fifth sentences. Stats. 1984, Ch. 988, in effect September 11, 1984, added "or at any time thereafter until the properties on the current roll become tax defaulted" after "due" in the first sentence; deleted the former second sentence, which provided "the first installment may be paid separately when the first installment is due or at anytime thereafter until the properties on the current roll are sold to the state."; and substituted "that" for "such" after "acceptance of", and substituted "sale in satisfaction of a lien for defaulted taxes" for "deed to the state or sale by the state" after "any" in the fourth sentence. Stats. 1997, Ch. 546 (SB 1107), in effect January 1, 1998, added "and payable" after "due" in the first sentence.

Note.—Section 40 of Stats. 1979, Ch. 242, provided that the Legislature hereby finds and declares that the amendments made to Sections 2607 and 2703 of the Revenue and Taxation Code by Sections 23 and 25 of this act, regarding the collection of current taxes even though prior year delinquencies on the real property may exist, shall apply to collections which occurred prior to the effective date of this act as well as to collections which occur thereafter.

Note.—See note following Section 2194.

Amount.—A tendered partial payment or underpayment does not satisfy the requirements of the code and should be returned together with a statement of the current amount due together with the reason for returning the remittance. Herrington v. Weigel, 82 Cal.App.3d 676.