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 2612.5

2612.5. Tax-defaulted property; separate tax bills. The tax collector shall issue separate tax bills for tax-defaulted property and property which is not tax delinquent.

Where tax-defaulted property and property which is not tax delinquent have been included or combined in one assessment, the tax collector may request the assessor to make a separate valuation of each such property, and the assessor shall within 10 days from and after the date of any such request make each such valuation and notify the auditor thereof.

History.—Added by Stats. 1953, p. 2104, in effect September 9, 1953. Stats. 1957, p. 2069, in effect September 11, 1957, substituted "auditor" for "tax collector" after "notify the" in the second paragraph. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "tax-defaulted" for "tax-sold" after "for" in the first paragraph; and substituted "tax-defaulted" for "tax-sold" after "where", and added "such" before "valuation" in the second paragraph.

Note.—See note following Section 2194.