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 2615

2615. Receipt. Whenever taxes are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax collector shall give a receipt to the person making payment, specifying each of the following:

(a) The amount paid.

(b) The fiscal year and the installment of taxes to which the payment applies.

(c) The description of the property.

The receipt shall be issued without charge.

History.—Stats. 1981, Ch. 1012, in effect January 1, 1982, added "Whenever . . . tax," to the beginning and added "each of the following" after "specifying" in the first paragraph; substituted "paid" for "of the assessment" in subsection (a) and "fiscal . . . applies" for "amount of tax paid" in subsection (b); deleted former subsections (c) and (d); relettered subsection "(e)" as "(c)"; and added the second paragraph.

Tax receipts as evidence.—Tax receipts are admissible in evidence and, in the absence of evidence to the contrary, raise a presumption of payment of the tax. Lloyd v. Davis, 123 Cal. 348. Exclusion of such receipts from evidence is not prejudicial error if the defect is cured by the direct testimony of a witness. Christy v. Spring Valley Water Works, 97 Cal. 21; Spotswood v. Spotswood, 4 Cal.App. 711.

Partial invalidity of tax.—Mandamus is a proper remedy by which to test the validity of a portion of the tax appearing on the roll and to compel the issuance of a receipt upon payment of the amount found to be legally due. Whitmore v. Brown, 207 Cal. 473; City of Pasadena v. Welch, 128 Cal.App. 646. See also Spring Valley Water Co. v. Planer, 88 Cal.App. 170.