Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 5. Collection of Taxes
CHAPTER 4. Collection on the Unsecured Roll
Article 1. General Provisions.
History.—Stats. 1943, p. 2440, in effect August 4, 1943, substituted "unsecured property" for "unsecured roll."
Constitutionality.—This section and Section 2951, as applied to personal property ( Rode v. Siebe, 119 Cal. 518), and to the interest of a lessee under an oil lease ( Mohawk Oil Company v. Hopkins, 196 Cal. 148), is not violative of any constitutional restrictions.