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 2613

2613. Place of payment. All taxes shall be paid at the tax collector's office unless the board of supervisors, upon recommendation of the tax collector and on or before the day when payments may be made, orders that taxes be collected in any other or additional location, in addition to a location within the county.

History.—Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, added "upon recommendation of the tax collector and" after "supervisors," and substituted "other or additional location with the county" for "township or city" after "any" in the first sentence. Stats. 2000, Ch. 135 (AB 2539), in effect January 1, 2001, substituted "within" for "with" after "location" in the first sentence. Stats. 2007, Ch. 340 (AB 1745), in effect January 1, 2008, deleted "on the secured roll" after "All taxes" and added ", in addition to a location" after "or additional location" in the first sentence.