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 [Repealed by Stats. 1993, Ch. 1187, in effect January 1, 1994.]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.