Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 5. Collection of Taxes
CHAPTER 2.1. Collection in Equal Installments
2701. First installment due. Half the taxes on real and personal property on the secured roll are due November 1st, and if the amount is not evenly divisible by two, the odd cent is also due unless the roll shows the odd cent as part of the second installment.
History.—Added by Stats. 1945, p. 1872, in effect June 23, 1945. Stats. 1949, p. 471, in effect October 1, 1949, added the last clause relating to the odd cent as part of the second installment.