Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 2.1. Collection in Equal Installments


Chapter 2.1. Collection in Equal Installments

2700. Resolution of supervisors. Nothwithstanding Sections 2605, 2606, 2607, 2617, 2618, 2621, and 2624, if so ordered by a resolution of the board of supervisors of any county, this chapter shall be applicable to that county, provided that the resolution shall be adopted prior to the time the county auditor is required to compute and enter on the secured roll the respective amounts due in installments as taxes for the assessment year in which the resolution becomes effective. This chapter shall apply only to that a county and shall then apply until otherwise ordered by a resolution of the board of supervisors.

History.—Added by Stats. 1945, p. 1871, in effect June 23, 1945. Stats. 2006, Ch. 538 (SB 1852), in effect January 1, 2007, deleted "the provisions of" after "Notwithstanding", added a comma between "2621" and "and 2624" after "2617, 2618,", deleted "of Chapter 1, Part 5, Division 1, of this code" after "and 2624", deleted "the provisions of" after "of any county," substituted "that" for :such: after "applicable to", substituted "the resolution shall" for "such resolution must" after "county, provided that", and substituted "the resolution becomes" for "such resolution shall become" after "year in which" in the first sentence, and substituted "This chapter shall apply only to that" for "The provisions of this chapter shall apply only to such a" before "county and shall" in the second sentence.

2700.1. Taxes on the secured roll payable in two installments. Notwithstanding the provisions of any other law, any tax, assessment, fee or charge to become a lien on land and to be collected with county taxes or other taxes or assessments collected on the secured roll shall be payable in two (2) installments as specified in this chapter.

History.—Added by Stats. 1961, p. 4049, in effect September 15, 1961.

2701. First installment due. Half the taxes on real and personal property on the secured roll are due November 1st, and if the amount is not evenly divisible by two, the odd cent is also due unless the roll shows the odd cent as part of the second installment.

History.—Added by Stats. 1945, p. 1872, in effect June 23, 1945. Stats. 1949, p. 471, in effect October 1, 1949, added the last clause relating to the odd cent as part of the second installment.

2702. Second installment due. The second half of taxes on real and personal property on the secured roll is due February 1st.

History.—Added by Stats. 1945, p. 1872, in effect June 23, 1945. Stats. 1955, p. 843, in effect September 7, 1955, substituted "February 1st" for "January 20th."

Back to top


2703. Taxes payable. The entire tax on the secured roll may be paid when the first half is due. The first half may be paid separately when the first half is due or at any time thereafter until the properties on the current roll become tax defaulted. The second half may be paid separately only if the first half has been paid. The tax collector shall accept payment of current year taxes even though prior year delinquencies on the real property may exist. The acceptance of that payment shall not affect the validity of any sale in satisfaction of a lien for defaulted taxes.

History.—Added by Stats. 1945, p. 1872, in effect June 23, 1945. Stats. 1961, p. 3967, in effect September 15, 1961, added third sentence. Stats. 1976, Ch. 828, p. 1895, in effect January 1, 1977, added the second sentence, and deleted the former third sentence which provided that unless accompanied by the payment of the second half, payment of the first half shall not be accepted after the second half has become delinquent. Stats. 1979, Ch. 242, in effect July 10, 1979, added the fourth and fifth sentences. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "become tax defaulted" for "are sold to the state" after "Roll" in the second sentence; and substituted "that" for "such" after "of", and substituted "sale in satisfaction of a lien for defaulted taxes" for "deed to the state or sale by the state" after "any" in the fifth sentence.

Note.—Section 40 of Stats. 1979, Ch. 242, provided that the Legislature hereby finds and declares that the amendments made to Sections 2607 and 2703 of the Revenue and Taxation Code by Sections 23 and 25 of this act, regarding the collection of current taxes even though prior year delinquencies on the real property may exist, shall apply to collections which occurred prior to the effective date of this act as well as to collections which occur thereafter.

Note.—See note following Section 2194.

2704. Delinquent penalties; first installment. All taxes due November 1, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later, on December 10, and thereafter a delinquent penalty of 10 percent attaches to them.

History.—Added by Stats. 1945, p. 1872, in effect June 23, 1945. Stats. 1947, p. 2500, operative July 1, 1948, deleted second sentence providing for an additional penalty of 3 percent if taxes not paid before delinquency of second half of taxes on secured roll. Stats. 1951, p. 1454, in effect September 22, 1951, operative as to taxes which become a lien on property on or after January 1, 1952, substituted "December 10th" for "December 5th." Stats. 1981, Ch. 366, in effect January 1, 1982, increased the penalty from 6 percent to 10 percent. Stats. 1991, Ch. 532, in effect January 1, 1992, substituted "1" for "1st" after "November", deleted "December 10th" after "are delinquent", and added "or the close . . . December 10," after "5 p.m.,".

2705. Second installment. The second half of taxes on the secured roll, if unpaid, is delinquent at 5 p.m., or the close of business, whichever is later, on April 10, and thereafter a delinquent penalty of 10 percent attaches to it.

History.—Added by Stats. 1945, p. 1872, in effect June 23, 1945. Stats. 1947, p. 2500, operative July 1, 1948, increased penalty from 3 percent to 6 percent. Stats. 1953, p. 2267, operative as to taxes which become a lien on and afterJanuary 1, 1954, substituted "10th" for "20th." Stats. 1981, Ch. 366, in effect January 1, 1982, increased the penalty from 6 percent to 10 percent. Stats. 1991, Ch. 532, in effect January 1, 1992, deleted "April 10th" after "is delinquent" and added "or the close . . . April 10," after "5 p.m.,".

Back to top


2705.5. Hour of delinquency. If December 10 or April 10 falls on Saturday, Sunday or a legal holiday, the time of delinquency is at 5 p.m., or the close of business, whichever is later, on the next business day. If the board of supervisors, by adoption of an ordinance or resolution, closes the county's offices for business prior to the time of delinquency on the "next business day" or for that whole day, that day shall be considered a legal holiday for purposes of this section.

History.—Added by Stats. 1951, p. 1760, in effect September 22, 1951. Stats. 1951, p. 1454, approved by the Governor prior to Stats. 1951, p. 1760, also would have added an identical section of this number. Stats. 1953, p. 2267, operative as to taxes which become a lien on and after January 1, 1954, substituted "April 10th" for "April 20th." Stats. 1959, p. 2300, in effect September 18, 1959, inserted "Sunday or a legal holiday" after "Saturday." Stats. 1991, Ch. 532, in effect January 1, 1992, substituted "10" for "10th" after "December" and after "April", and added "at" after "delinquency is" and ", or the close . . . is later," after "5 p.m.". Stats. 1994, Ch. 705, in effect January 1, 1995, added the second sentence.

2706. Costs. After the second installment of taxes on the secured roll is delinquent, the tax collector shall collect a cost of ten dollars ($10) for preparing the delinquent tax records and giving notice of delinquency on each separate valuation on the secured roll of:

(a) Real property, except possessory interests.

(b) Possessory interests.

(c) Personal property cross-secured to real property.

The cost shall be collected even though the property appears on the roll due to a special assessment and no valuation of the property is given.

History.—Added by Stats. 1945, p. 1872, in effect June 23, 1945. Stats. 1947, p. 2500, operative July 1, 1948, increased charge from 50 cents to $1. Stats. 1951, p. 1764, in effect September 22, 1951, deleted "(c) Personal property." following subsection (b). Stats. 1961, p. 4219, in effect September 15, 1961, operative July 1, 1962, substituted "three dollars ($3)" for "one dollar ($1)." Stats. 1981, Ch. 1012, in effect January 1, 1982, substituted "installment" for "half" after "second", "five dollars ($5)" for "three dollars ($3)" after "cost of", and "tax records and giving notice of delinquency" for "roll and published delinquent list" after the second "delinquent" in the first paragraph; and added subsection (c) thereto. Stats. 1982, Ch. 694, in effect January 1, 1983, operative July 1, 1983, substituted "ten dollars ($10)" for "five dollars ($5)" in the first paragraph.

2707. Delinquent roll; preparation of. After the second half of taxes on the secured roll is delinquent, the tax collector shall prepare a delinquent roll. In numerical or alphabetical order, the delinquent roll shall show all information on the secured roll relating to property the taxes on which are delinquent.

History.—Added by Stats. 1945, p. 1872, in effect June 23, 1945.

2708. Partial payment of taxes. Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this chapter, the tax collector, with the approval of the board of supervisors, may accept such partial payment from the taxpayer. Such partial payments are to be applied first to all penalties, interest and costs with the balance being applied to the taxes due. The difference between the amount paid by the taxpayer and the amount due shall be treated as a delinquent tax in the same manner as any other delinquent tax.

History.—Added by Stats. 1978, Ch. 1084, in effect January 1, 1979. Stats. 1979, Ch. 242, in effect July 10, 1979, added the second sentence.

Back to top