Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2610.5

2610.5. Mailing of tax bills. Annually, on or before November 1, the tax collector shall mail or electronically transmit a county tax bill or a copy thereof for every property on the secured roll. This requirement need not be met where no taxes are due. Failure to receive a tax bill shall not relieve the lien of taxes, nor shall it prevent the imposition of penalties imposed by this code. However, the penalty imposed for delinquent taxes as provided by any section of this code shall be canceled if the assessee or fee owner demonstrates to the tax collector that delinquency is due to the tax collector's failure to mail or electronically transmit the tax bill to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector. Penalties imposed may be canceled if the board of supervisors, upon recommendation of the tax collector, has authorized the tax collector to establish, and the tax collector has so established, specific procedures for the consideration of penalty cancellations. Those procedures may provide that penalties imposed may be canceled by resolution of the county board of supervisors upon the recommendation of the tax collector if the assessees or fee owners demonstrate to the tax collector that the delinquency is due to the county's failure to send a notice of taxes to the owner of property acquired after the lien date on the secured roll, provided payment of the amount of taxes due, minus any penalties and costs, is made no later than June 30 of the fiscal year in which the property owner is named as the assessee for taxes coming due.

With respect to a late, amended, or corrected tax bill, the penalties imposed for delinquent taxes shall be canceled if the tax amount is paid within 30 days following the date that bill is mailed or electronically transmitted.

Under no circumstance shall a taxpayer have fewer than 30 days to pay without penalty.

History.—Added by Stats. 1974, Ch. 60, p. 133, in effect March 12, 1974, operative with respect to the 1975–76 fiscal year and thereafter. Stats. 1974, Ch. 1107, p. 2370, in effect September 23, 1974, operative with respect to the 1975–76 fiscal year and thereafter, added the balance of the third sentence after "owed". Stats. 1978, Ch. 1126, in effect January 1, 1979 added "for any" and deleted "to each assessee or fee owner of" after "thereof" in the first sentence, and added the fourth sentence. Stats. 1982, Ch. 7, in effect January 1, 1983, added the second paragraph. Stats. 1985, Ch. 316, effective January 1, 1986, substituted ", amended, or corrected" for "or supplemental" after "late" in both places in the second paragraph. Stats. 1986, Ch. 1420, effective January 1, 1987, added "Annually," before "On", deleted "each year" after "November 1", deleted "of every county" after "tax collector", and substituted "every" for "any" after "for" in the first sentence, substituted "no taxes are due" for "the computation of taxes results in a zero amount" after "where" in the second sentence, deleted "The" and capitalized "Failure", substituted "shall" for "does" after "tax bill", and substituted "lien of taxes, nor shall it prevent" for "fee owner from the liability to pay taxes owed, nor does it relieve" after "the" in the third sentence, and substituted "by any section in this code" for "in Sections 2617, 2618, 2621, 2704, 2705, 2759, 2760, 2761, 2762, or 2922" after "provided", substituted "canceled" for "waived by the auditor or tax collector" after "be", added "to the tax collector" after "demonstrates", deleted "the" before "delinquency", substituted "tax collector's failure" for "failure of the tax collector" after "the", deleted "as" after "address", and deleted "assessor's" after "on the tax" in the fourth sentence of the first paragraph; substituted "penalties" for "penalty" after "the", and substituted "canceled if the tax amount is paid within 30 days following the date that bill is mailed" for "waived by the auditor or tax collector for the period of 30 days following the date the late, amended, or corrected bill is mailed" in the second paragraph; and added the third paragraph. Stats. 1989, Ch. 240, in effect January 1, 1990, added the fifth and sixth sentences to the first paragraph, and substituted "circumstance" for "circumstances" in the third paragraph. Stats. 1989, Ch. 240, in effect January 1, 1990, added the fifth and sixth sentences to the first paragraph, and substituted "circumstance" for "circumstances" in the third paragraph. Stats. 1999, Ch. 941 (SB 1231) , in effect January 1, 2000, added "or electronically transmit" after "mail" in the first sentence; added "or electronically transmitted" after "mail" and added "or electronic address provided and authorized by the taxpayer to the tax collector" after "tax roll" in the fourth sentence of the first paragraph; and added "or electronically transmitted" after "mailed " in the first sentence of the second paragraph.

Note.—Section 15 of Stats. 1974, Ch. 60, p. 133, provided no payment by state to local governments because of this act.

Note.—Section 20 of Stats. 1974, Ch. 1107, p. 2372, provided no payment by state to local governments because of this act.