Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 5. Collection of Taxes
CHAPTER 4. Collection on the Unsecured Roll
Article 1. General Provisions.
Section 2910.5
2910.5. Receipts. When taxes on unsecured property are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax collector shall give a receipt to the person making payment, specifying:
(a) The name of the assessee.
(b) The amount of the assessment.
(c) The amount of tax paid.
(d) The beginning and ending of the fiscal year for which the tax is paid.
History.—Added by Stats. 1953, p. 2104, in effect September 9, 1953. Stats. 1974, Ch. 166, p. 323, in effect January 1, 1975, substituted "Upon collecting taxes on unsecured property," for "If taxes on unsecured property are collected by", and deleted "he" after "tax collector" in the first sentence. Stats. 1983, Ch. 1224, in effect January 1, 1984, substituted "When taxes . . . the tax," for "Upon collecting taxes on unsecured property," before "the tax collector" in the first sentence.

