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Property Taxes Law Guide – Revision 2013

PTLG Table of Contents > Revenue and Taxation Code > Division 1. Property Taxation > Part 5. Collection of Taxes > Chapter 2.1 > Section 2701

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 2.1. Collection in Equal Installments

Section 2701

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.