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 2619

2619. Hour of delinquency. If December 10 or April 10 falls on Saturday, Sunday or a legal holiday, the time of delinquency is at 5 p.m., or the close of business, whichever is later, on the next business day. If the board of supervisors, by adoption of an ordinance or resolution, closes the county's offices for business prior to the time of delinquency on the "next business day" or for that whole day, that day shall be considered a legal holiday for purposes of this section.

History.—Stats. 1951, p. 1760, in effect September 22, 1951, substituted "December 10th" for "December 5th" and "5 p.m. on the next business day." for "12 m." Stats. 1951, p. 1454, approved by the Governor prior to Stats. 1951, p. 1760, also would have amended this section. Stats. 1953, p. 2267, operative as to taxes which become a lien on and after January 1, 1954, substituted "April 10th" for "April 20th." Stats. 1959, p. 2299, in effect September 18, 1959, inserted "Sunday or a legal holiday" after "Saturday." Stats. 1991, Ch. 532, in effect January 1, 1992, substituted "10" for "10th" after "December" and after "April", and added "at" after "delinquency is" and added ", or the close . . . is later," after "5 p.m.". Stats. 1994, Ch. 705, in effect January 1, 1995, added the second sentence.