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 2913

2913. Entry of payment. [Repealed by Stats. 1993, Ch. 1187, in effect January 1, 1994.]

2913. Recording tax payments. The tax collector shall record a payment of taxes on the unsecured roll by either of the following methods:

(a) By marking the fact and date of payment on the unsecured roll opposite the tax to which the payment relates.

(b) By recording the fact and date of payment on a machine prepared list or in the form of an electronic data processing record.

History.—Added by Stats. 1993, Ch. 1187, in effect January 1, 1994.