Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 2.1. Collection in Equal Installments

Section 2700

2700. Resolution of supervisors. Nothwithstanding Sections 2605, 2606, 2607, 2617, 2618, 2621, and 2624, if so ordered by a resolution of the board of supervisors of any county, this chapter shall be applicable to that county, provided that the resolution shall be adopted prior to the time the county auditor is required to compute and enter on the secured roll the respective amounts due in installments as taxes for the assessment year in which the resolution becomes effective. This chapter shall apply only to that a county and shall then apply until otherwise ordered by a resolution of the board of supervisors.

History.—Added by Stats. 1945, p. 1871, in effect June 23, 1945. Stats. 2006, Ch. 538 (SB 1852), in effect January 1, 2007, deleted "the provisions of" after "Notwithstanding", added a comma between "2621" and "and 2624" after "2617, 2618,", deleted "of Chapter 1, Part 5, Division 1, of this code" after "and 2624", deleted "the provisions of" after "of any county," substituted "that" for :such: after "applicable to", substituted "the resolution shall" for "such resolution must" after "county, provided that", and substituted "the resolution becomes" for "such resolution shall become" after "year in which" in the first sentence, and substituted "This chapter shall apply only to that" for "The provisions of this chapter shall apply only to such a" before "county and shall" in the second sentence.