Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 2.1. Collection in Equal Installments

Section 2703

2703. Taxes payable. The entire tax on the secured roll may be paid when the first half is due. The first half may be paid separately when the first half is due or at any time thereafter until the properties on the current roll become tax defaulted. The second half may be paid separately only if the first half has been paid. The tax collector shall accept payment of current year taxes even though prior year delinquencies on the real property may exist. The acceptance of that payment shall not affect the validity of any sale in satisfaction of a lien for defaulted taxes.

History.—Added by Stats. 1945, p. 1872, in effect June 23, 1945. Stats. 1961, p. 3967, in effect September 15, 1961, added third sentence. Stats. 1976, Ch. 828, p. 1895, in effect January 1, 1977, added the second sentence, and deleted the former third sentence which provided that unless accompanied by the payment of the second half, payment of the first half shall not be accepted after the second half has become delinquent. Stats. 1979, Ch. 242, in effect July 10, 1979, added the fourth and fifth sentences. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "become tax defaulted" for "are sold to the state" after "Roll" in the second sentence; and substituted "that" for "such" after "of", and substituted "sale in satisfaction of a lien for defaulted taxes" for "deed to the state or sale by the state" after "any" in the fifth sentence.

Note.—Section 40 of Stats. 1979, Ch. 242, provided that the Legislature hereby finds and declares that the amendments made to Sections 2607 and 2703 of the Revenue and Taxation Code by Sections 23 and 25 of this act, regarding the collection of current taxes even though prior year delinquencies on the real property may exist, shall apply to collections which occurred prior to the effective date of this act as well as to collections which occur thereafter.

Note.—See note following Section 2194.