Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 4. Collection on the Unsecured Roll

Article 1. General Provisions.

Section 2921.5

2921.5. Transfer from secured roll. Taxes, penalties, and costs on unsecured property, as defined in subdivision (b) of Section 134, shall be transferred from the "secured roll" to the "unsecured roll" of the corresponding year by the county auditor on order of the board of supervisors with the written consent of the county legal advisor pursuant to Article 5 (commencing with Section 5081) of Chapter 4 of Part 9 at the same time the taxes are canceled on the property, and shall be collected in the same manner as other delinquent taxes on the "unsecured roll." Amounts transferred pursuant to this section continue to be subject to delinquent penalties until the amounts are paid and are collectible from either the person from whom the property was acquired or the public entity that acquired the property.

History.—Added by Stats. 1947, p. 2021, in effect September 19, 1947. Stats. 1951, p. 1631, in effect September 22, 1951, added clause relating to delinquent penalty. Stats. 1959, p. 3044, in effect September 18, 1959, added "on order of the board of supervisors with the written consent of the district attorney pursuant to Section 4986 of this code," inserted "the" before "time" and substituted "public agency" for "political subdivision." Stats. 1979, Ch. 31, in effect January 1, 1980 designated first and second sentences as subdivisions (a) and (b) respectively; added "Except as provided in subdivision (b)," substituted "subdivision (b) for" subparagraph (b), added "Article 5 (commencing with Section 5081) of Chapter 4 of Part 9", and substituted "property" for "estate" in subdivision (a); and deleted "provided, that" before "No delinquent" and "such" and "so" before the first "taxes", and substituted "property" for "estate", and substituted "entity" for "agency" in subdivision (b). Stats. 1988, Ch. 830, in effect January 1, 1989, added ", penalties, and costs" before "on secured property" and substituted "advisor" for "adviser" in subdivision (a). Stats. 1992, Ch. 523, in effect January 1, 1993, added "Amounts . . . property." as the second sentence in subdivision (a). Stats. 2002, Ch. 269 (SB 2085), in effect January 1, 2003, deleted subdivision letter designation (a) from the first paragraph and deleted "Except as provided in subdivision (b)," before "taxes" in the first sentence therein; and deleted former subdivision (b) which provided that "No delinquent penalty shall attach to taxes transferred pursuant to subdivision (a), except to those taxes which carried delinquent penalty on the secured roll at the time the property involved was acquired by a public entity." Stats. 2003, Ch. 62 (SB 600), in effect January 1, 2004, added a comma after the first "property" in the first sentence, and substituted "section" for "subdivision shall" after "pursuant to this" and deleted the comma after "paid" in the second sentence of the first paragraph.

Note—Section 31 of Stats. 1988, Ch. 830, provided that this act shall be applicable to the 1989–90 fiscal year and fiscal years thereafter.