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 2614

2614. Entry of payment. The tax collector shall mark the fact and date of payment on the roll or delinquent roll, opposite the tax to which the payment relates.

History.—Stats. 1943, p. 1934, in effect August 4, 1943, reworded section.

Note.—Stats. 1943, p. 1898, also amended this section, providing that when any payments are made under protest, that fact shall be noted by the tax collector.