Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

Chapter 2.2. Medium of Payment

Section 3451

3451. Discretionary acceptance. The tax collector may, in his or her discretion, accept any method of payment authorized by Section 2502, 2503.2, or 2504 in payment for tax-defaulted property and tax-defaulted property sold at public auction.

History.—Added by Stats. 1945, p. 1310, in effect September 15, 1945. Stats. 1984, Ch. 988, in effect September 11, 1984, added "or her" after "his," and substituted "tax-defaulted property" for "tax-sold property" and for "tax-deeded property." Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.

Note.—See note following Section 2194.