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 2609

2609. Notice. On or before November 1 of each year, the tax collector shall publish a notice specifying:

(a) The dates when taxes on the secured roll will be due.

(b) The times when these taxes will be delinquent.

(c) The penalties and costs for delinquency.

(d) That all taxes may be paid when the first installment is due.

(e) The times and places at which payment of taxes may be made.

History.—Stats. 1955, Ch. 384, (AB 2293), in effect September 7, 1955, added "and costs" in subdivision (c). Stats. 2015, Ch. 454 (SB 803), in effect January 1, 2016, substituted "November 1 of each year," for "the day when taxes are payable" after "or before" in the first sentence of the first paragraph.

Construction.—The notice required by this section is convenient and desirable and should be given for the information of the taxpayer, but the validity of the assessment does not depend upon the giving of such notice. Miller v. Kern County, 137 Cal. 516; Miller v. Kern County, 150 Cal. 797.