Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 2. Collection Generally


Chapter 2. Collection Generally

2601. Delivery of roll to tax collector. (a) On or before the fourth Monday in September, the auditor shall deliver the secured roll to the tax collector, with an affixed affidavit, subscribed by him, as follows:

"I, __________, Auditor of __________ County, swear that I received the assessment roll from the assessor, with his affixed affidavit; that I have corrected it as required by the State Board of Equalization; and that I have reckoned the respective sums due as taxes and have added the columns of valuations and taxes, as required by law."

If the roll is a machine prepared roll, the auditor shall deliver the assessment roll to the assessor and shall deliver the roll on which he has extended taxes to the tax collector, with an affixed affidavit, subscribed by him as follows:

"I, _________, Auditor of _________ County, swear that the attached roll is a reproduction of the roll prepared by the assessor and corrected by the State Board of Equalization; and that I have reckoned the respective sums due as taxes and have added the columns of valuations and taxes as required by law."

(b) If the roll is a machine-prepared roll, and the tax bills are, with the consent of the tax collector and the approval of the board of supervisors, also machine-prepared by the auditor, the auditor shall, on or before the fourth Monday in September, deliver the assessment roll to the assessor, and shall, on or before October 16, deliver the roll on which he has extended taxes to the tax collector, with an affixed affidavit, subscribed by him, as follows:

"I, _________, Auditor of _________ County, swear that the attached roll is a reproduction of the roll prepared by the assessor and corrected by the State Board of Equalization; and that I have reckoned the respective sums due as taxes and have added the columns of valuations and taxes as required by law."

(c) If the extended roll is retained in electronic data-processing equipment and no physical document is prepared and if the tax bills are, with the consent of the tax collector and the approval of the board of supervisors, machine prepared, the auditor shall, on or before the fourth Monday in September, deliver the assessment roll to the assessor, and shall, on or before October 16, deliver the completed tax bills to the tax collector with an affidavit, subscribed by him, as follows:

"I, _________, Auditor of _________ County, swear that the tax bills herewith submitted to you are the result of extending the roll prepared by the assessor and corrected by the State Board of Equalization and that I have determined the respective sums due as taxes, in the total amount of $___, as required by law."

History.—Stats. 1957, p. 964, in effect September 11, 1957, added last two paragraphs. Stats. 1961, p. 4048, in effect September 15, 1961, substituted "the assessment roll" for "the preliminary form of the roll" and "the roll on which he has extended taxes" for "the final form of the roll" in the second paragraph and added subdivision (b). Stats. 1966, p. 678 (First Extra Session), in effect October 6, 1966, first operative for the 1967–68 assessment year, deleted "and the statement of changes referred to in Section 1614" and "County and" from both subdivision (a) and subdivision (b); also in subdivision (a) substituted "the fourth Monday in September" for "October 1st" and deleted "clerk of the county board of supervisors" from the first affidavit; in subdivision (b), substituted "the fourth Monday in September" for "October 16" and added "on or before October 16" in the first sentence. Stats. 1972, p. 2876, in effect March 7, 1973, added subdivision (c).

Omission of affidavit.—The affidavits of the clerk (see Section 1614) and the auditor are essential to the validity of the assessment (Miller v. Kern County, 137 Cal. 516; Butterfield v. Union Hollywood Water Co., 39 Cal.App. 605), and a failure to attach them until subsequent to the completion of the proceedings on a sale for delinquent taxes renders the proceedings void (Moyer v. Wilson, 166 Cal. 261), and enables the owner to have his title quieted as against the purchaser. Brady v. Davis, 168 Cal. 259, declaring that the auditor's affidavit must be affixed at least prior to the sale to the State; Henderson v. Ward, 21 Cal.App. 520.

The defect may, however, be cured by a validating act, inasmuch as the Legislature in the first instance could have dispensed with the requirement of the affidavit. See Joslin v. Shaffer, 66 Cal.App. 69; Stuart v. Chapman, 87 Cal.App. 552.

Moreover, if the affidavits are attached prior to the payment of the taxes, the defect is cured by Section 24. Miller v. Kern County, 150 Cal. 797.

Defect in affidavit.—A failure to swear to the statement is not cured by Section 24 and renders the assessment void. See Leonard v. Jaffray, 175 Cal. 371.

Not applicable to cities of sixth class.—Under the Municipal Corporation Act (Deering Act 5233) the above provision is not applicable with respect to the authentication and certification of assessment rolls in cities of the sixth class, since these matters are fully covered by Sections 872, 877 and 878 of said act. City of Escondido v. Wohlford, 153 Cal. 40; City of Escondido v. Escondido Lumber etc. Co., 8 Cal.App. 435.

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2602. Duty of collector. The tax collector shall collect all property taxes.

History.—Stats. 1974, Ch. 166, p. 321, in effect January 1, 1975, deleted "except as otherwise expressly provided" after "taxes".

2603. Charging tax collector. At the time the auditor delivers the local assessment roll to the tax collector, he shall charge the collector with the taxes extended thereon, together with the taxes extended on the board roll.

History.—Stats. 1963, p. 2901, in effect September 20, 1963, completely revised this section. Stats. 1981, Ch. 261, in effect January 1, 1982, deleted "whether delivered by him under Section 2601 or by the board under Section 760" after "board roll".

2604. Additional charges. When property the taxes on which are to be collected by the tax collector is placed on the roll after it has been delivered to the tax collector, the auditor shall immediately compute and enter the tax and other charges and make the necessary changes in his account with the tax collector.

2605. First installment due. The following taxes on the secured roll are due and payable November 1:

(a) All taxes on personal property.

(b) Half the taxes on real property, and if the amount is not evenly divisible by two, the odd cent is also due and payable unless the roll shows the odd cent as part of the second installment.

History.—Stats. 1941, p. 3112, in effect September 13, 1941, included possessory interests under subdivision (b) instead of subdivision (a) and added provision relating to odd cent. Stats. 1949, p. 470, in effect October 1, 1949, added the last clause of subdivision (b) relating to the odd cent as part of the second installment. Stats. 1997, Ch. 546 (SB 1107), in effect January 1, 1998, added "and payable" after "due" and deleted "st" after "November 1" in the first sentence and added "and payable" after due in the first sentence of subdivision (b).

2606. Second installment due. The second half of taxes on real property on the secured roll is due and payable February 1.

History.—Stats. 1941, p. 3112, in effect September 13, 1941, eliminated exception of possessory interests. Stats. 1953, p. 2100, operative as to taxes which become a lien on and after January 1, 1954, substituted "February 1st" for "January 20th." Stats. 1997, Ch. 546 (SB 1107), in effect January 1, 1998, added "and payable" after "due" and deleted "st" after "February 1" in the first sentence.

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2607. Taxes payable. The entire tax on real property may be paid when the first installment is due and payable or at any time thereafter until the properties on the current roll become tax defaulted. The second installment may be paid separately only if the first installment 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.—Stats. 1941, p. 3112, in effect September 13, 1941, added second sentence. Stats. 1961, p. 3967, in effect September 15, 1961, added third sentence. Stats. 1975, Ch. 213, p. 586, in effect January 1, 1976, added the second sentence and deleted the former third sentence. Stats. 1979, Ch. 242, in effect July 10, 1979, added the fourth and fifth sentences. Stats. 1984, Ch. 988, in effect September 11, 1984, added "or at any time thereafter until the properties on the current roll become tax defaulted" after "due" in the first sentence; deleted the former second sentence, which provided "the first installment may be paid separately when the first installment is due or at anytime thereafter until the properties on the current roll are sold to the state."; and substituted "that" for "such" after "acceptance 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 fourth sentence. Stats. 1997, Ch. 546 (SB 1107), in effect January 1, 1998, added "and payable" after "due" in the first 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.

Amount.—A tendered partial payment or underpayment does not satisfy the requirements of the code and should be returned together with a statement of the current amount due together with the reason for returning the remittance. Herrington v. Weigel, 82 Cal.App.3d 676.

2607.1. Second installment; discounted amount. Upon authorization of the board of supervisors, the tax collector shall accept payment of the second installment of the tax on real property at a discounted amount, as established annually by the board, if payment is made on or before the date the first installment is due.

History.—Added by Stats. 1983, Ch. 534, in effect January 1, 1984.

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2608. Payment preceding due date. The tax collector may fix a date preceding the due date when payments may be made.

2609. Notice. On or before the day when taxes are payable the tax collector shall publish a notice specifying:

(a) The dates when taxes on the secured roll will be due.

(b) The times when these taxes will be delinquent.

(c) The penalties and costs for delinquency.

(d) That all taxes may be paid when the first installment is due.

(e) The times and places at which payment of taxes may be made.

History.—Stats. 1955, p. 843, in effect September 7, 1955, added "and costs" in subdivision (c).

Construction.—The notice required by this section is convenient and desirable and should be given for the information of the taxpayer, but the validity of the assessment does not depend upon the giving of such notice. Miller v. Kern County, 137 Cal. 516; Miller v. Kern County, 150 Cal. 797.

2610. Publication. The notice shall be published once a week for two weeks in a newspaper, if there is one published in the county, or, if none, by posting it in three public places in each township.

2610.5. Mailing of tax bills. Annually, on or before November 1, the tax collector shall mail or electronically transmit a county tax bill or a copy thereof for every property on the secured roll. This requirement need not be met where no taxes are due. Failure to receive a tax bill shall not relieve the lien of taxes, nor shall it prevent the imposition of penalties imposed by this code. However, the penalty imposed for delinquent taxes as provided by any section of this code shall be canceled if the assessee or fee owner demonstrates to the tax collector that delinquency is due to the tax collector's failure to mail or electronically transmit the tax bill to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector. Penalties imposed may be canceled if the board of supervisors, upon recommendation of the tax collector, has authorized the tax collector to establish, and the tax collector has so established, specific procedures for the consideration of penalty cancellations. Those procedures may provide that penalties imposed may be canceled by resolution of the county board of supervisors upon the recommendation of the tax collector if the assessees or fee owners demonstrate to the tax collector that the delinquency is due to the county's failure to send a notice of taxes to the owner of property acquired after the lien date on the secured roll, provided payment of the amount of taxes due, minus any penalties and costs, is made no later than June 30 of the fiscal year in which the property owner is named as the assessee for taxes coming due.

With respect to a late, amended, or corrected tax bill, the penalties imposed for delinquent taxes shall be canceled if the tax amount is paid within 30 days following the date that bill is mailed or electronically transmitted.

Under no circumstance shall a taxpayer have fewer than 30 days to pay without penalty.

History.—Added by Stats. 1974, Ch. 60, p. 133, in effect March 12, 1974, operative with respect to the 1975–76 fiscal year and thereafter. Stats. 1974, Ch. 1107, p. 2370, in effect September 23, 1974, operative with respect to the 1975–76 fiscal year and thereafter, added the balance of the third sentence after "owed". Stats. 1978, Ch. 1126, in effect January 1, 1979 added "for any" and deleted "to each assessee or fee owner of" after "thereof" in the first sentence, and added the fourth sentence. Stats. 1982, Ch. 7, in effect January 1, 1983, added the second paragraph. Stats. 1985, Ch. 316, effective January 1, 1986, substituted ", amended, or corrected" for "or supplemental" after "late" in both places in the second paragraph. Stats. 1986, Ch. 1420, effective January 1, 1987, added "Annually," before "On", deleted "each year" after "November 1", deleted "of every county" after "tax collector", and substituted "every" for "any" after "for" in the first sentence, substituted "no taxes are due" for "the computation of taxes results in a zero amount" after "where" in the second sentence, deleted "The" and capitalized "Failure", substituted "shall" for "does" after "tax bill", and substituted "lien of taxes, nor shall it prevent" for "fee owner from the liability to pay taxes owed, nor does it relieve" after "the" in the third sentence, and substituted "by any section in this code" for "in Sections 2617, 2618, 2621, 2704, 2705, 2759, 2760, 2761, 2762, or 2922" after "provided", substituted "canceled" for "waived by the auditor or tax collector" after "be", added "to the tax collector" after "demonstrates", deleted "the" before "delinquency", substituted "tax collector's failure" for "failure of the tax collector" after "the", deleted "as" after "address", and deleted "assessor's" after "on the tax" in the fourth sentence of the first paragraph; substituted "penalties" for "penalty" after "the", and substituted "canceled if the tax amount is paid within 30 days following the date that bill is mailed" for "waived by the auditor or tax collector for the period of 30 days following the date the late, amended, or corrected bill is mailed" in the second paragraph; and added the third paragraph. Stats. 1989, Ch. 240, in effect January 1, 1990, added the fifth and sixth sentences to the first paragraph, and substituted "circumstance" for "circumstances" in the third paragraph. Stats. 1989, Ch. 240, in effect January 1, 1990, added the fifth and sixth sentences to the first paragraph, and substituted "circumstance" for "circumstances" in the third paragraph. Stats. 1999, Ch. 941 (SB 1231) , in effect January 1, 2000, added "or electronically transmit" after "mail" in the first sentence; added "or electronically transmitted" after "mail" and added "or electronic address provided and authorized by the taxpayer to the tax collector" after "tax roll" in the fourth sentence of the first paragraph; and added "or electronically transmitted" after "mailed " in the first sentence of the second paragraph.

Note.—Section 15 of Stats. 1974, Ch. 60, p. 133, provided no payment by state to local governments because of this act.

Note.—Section 20 of Stats. 1974, Ch. 1107, p. 2372, provided no payment by state to local governments because of this act.

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2610.6. Information copy of tax bill. When the tax collector sends a tax bill to any person respecting property which has been assessed to another and who has the power, pursuant to written or oral authorization, to pay the taxes on behalf of another, the tax collector shall send to the assessee an information copy of the tax bill, except, that the copy shall state plainly that the copy is not a bill and that the original bill has been sent to another person for payment.

History.—Added by Stats. 1970, p. 1619, in effect November 23, 1970. Stats. 1988, Ch. 830, in effect January 1, 1989, renumbered the section which was formerly numbered 2770, and deleted the former second paragraph which required that the information copy contain the notice required by Section 2769 and state that the assessee could make the demand authorized by Section 2771.

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.

2611. Notice on tax bills. A notice shall be printed on all tax bills specifying that if taxes are unpaid, it will be necessary as provided by law to pay:

(a) Delinquency penalties.

(b) Costs.

(c) Redemption penalties.

(d) Redemption fee.

History.—Stats. 1949, p. 472, in effect October 1, 1949, revised section, substituting subsections (a) to (d) for former provisions relating only to redemption penalties and the rate for computing them.

2611.1. Discharge of accountability. Any county department, officer, or employee charged by law with the collection of any county tax assessment, penalty or cost, license fees or money owing the county for any reason, that is due and payable, may file a verified application with the board of supervisors for a discharge from accountability for the collection of the tax assessment, penalty or cost, license fees or money owing the county for any reason in accordance with Sections 25257, 25258, 25259, and 25259.5 of the Government Code.

History.—Added by Stats. 1957, p. 2691, in effect September 11, 1957. Stats. 1994, Ch. 705, in effect January 1, 1995, substituted "that" for "which" after "reason," in the first sentence, and added the second and third sentences. Stats. 1996, Ch. 800, in effect January 1, 1997, added "or if collection enforcement is impractical" after "the cost of collection" in the first sentence. Stats. 2011, Ch. 352 (SB 948), in effect January 1, 2012, added a comma after "department, officer", added "of supervisors" after "the board", and substituted "in accordance with Sections 25257, 25258, 25259, and 25259.5 of the Government Code." for "if the amount is so small as not to justify the cost of collection or if collection enforcement is impractical." after "any reason" in the first sentence, and deleted the former second and third sentences which provided that "The board of supervisors may adopt, with the approval of a majority of its entire membership, a resolution that authorizes and designates the county auditor as the officer to exercise the authority of the board under this section. No discharge from accountability obtained pursuant to this section shall be construed to release any person other than the person who obtained that discharge from an obligation to pay amounts that are due and owing."

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2611.2. Same; application. The application for a discharge of accountability shall include:

(a) A statement of the nature of the amount owing.

(b) The names of the assessees or persons liable and the amount owed by each.

(c) The estimated cost of collection.

(d) Any other fact warranting the discharge, except where the board of supervisors determines that the circumstances do not warrant the furnishing of detailed information.

History.—Added by Stats. 1957, p. 2691, in effect September 11, 1957.

2611.3. Order for discharge. The board of supervisors may make an order discharging the department, officer, or employee, from further accountability and direct the county auditor to adjust any charge against said department, officer, or employee, in a like amount.

History.—Added by Stats. 1957, p. 2691, in effect September 11, 1957.

2611.4. Amounts of twenty dollars or less. Any county department, officer or employee may refrain from collecting any tax, assessment, penalty or cost, license fees or money owing to the county where the amount to be collected is twenty dollars ($20) or less. Nothing in this section shall be construed as releasing any person from the payment of any tax, assessment, penalty or cost, license fee or any other money which is due and owing to the county.

History.—Added by Stats. 1957, p. 2691, in effect September 11, 1957. Stats. 1973, Ch. 152, p. 449, in effect January 1, 1974, deleted the former third sentence. Stats. 1975, Ch. 163, p. 297, in effect January 1, 1976, deleted "and upon authorization of the board of supervisors and the approval of the county counsel, or district attorney if there is no county counsel," after "code" in the first sentence, deleted the former second sentence, and added the second sentence. Stats. 1978, Ch. 1126, in effect January 1, 1979 substituted "five dollars ($5)" for "one dollar ($1)". Stats. 1983, Ch. 1224, in effect January 1, 1984, deleted "In addition to Sections 2611.1, 2611.2 and 2611.3 of this code," before "Any county" and substituted "ten dollars ($10)" for "five dollars ($5)" before "or less" in the first sentence, and added a comma after "tax" in the first and second sentences. Stats. 1992, Ch. 523, in effect January 1, 1993, substituted "twenty" for "ten" after "is", and "($20)" for "($10)" after "dollars" in the first sentence.

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2611.5. Information in tax bill. [Repealed by Stats. 1983, Ch. 1224, in effect January 1, 1984.]

2611.5. Cash difference fund. At the option of a county and when authorized by resolution of the board of supervisors pursuant to Article 4 (commencing with Section 29370) of Chapter 2 of Division 3 of Title 3 of the Government Code, a cash difference fund may be used to increase the amount tendered to the county for the payment of any tax, assessments, penalty, cost or interest which is due and owing the county, when a difference of ten dollars ($10) or less exists. A record of each use of the fund shall be maintained, containing sufficient information to identify the name of the person whose account was credited and listing the amount of the difference.

Notwithstanding any provision of law, including Sections 29372, 29373, 29374, and 29375 of the Government Code, the cash difference fund may be expended, maintained, or replenished by accounting entries into a cash difference account and an overage account maintained in the county automated accounting system. All transfers between the fund and the accounts may be made and retained in electronic data processing equipment and no written report pursuant to Section 29073 of the Government Code, warrant, special warrant, or check warrant need be prepared by the auditor or treasurer. If approved pursuant to Section 29380.1 of the Government Code, replenishment of the cash difference account may be accomplished by the county auditor by a journal entry or electronic funds transfer from the county's general fund.

When an amount paid to the county on any tax, assessment, penalty, cost, and interest exceed the amount due the county and the excess does not exceed ten dollars ($10), the excess amount may be deposited into the overage account. If the excess amount is not so deposited, it shall be refunded to the person making the payment.

History.—Added by Stats. 1990, Ch. 126, in effect June 11, 1990.

2611.6. Information in tax bill. The following information shall be included in each county tax bill, whether mailed or electronically transmitted, or in a separate statement accompanying the bill:

(a) The full value of locally assessed property, including assessments made for irrigation district purposes in accordance with Section 26625.1 of the Water Code.

(b) The tax rate required by Article XIII A of the California Constitution.

(c) The rate or dollar amount of taxes levied in excess of the 1-percent limitation to pay for voter-approved indebtedness incurred before July 1, 1978, or bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986.

(d) The amount of any special taxes and special assessments levied.

(e) The amount of any tax rate reduction pursuant to Section 96.8, with the notation: "Tax reduction by (name of jurisdiction)."

(f) The amount of any exemptions. Exemptions reimbursable by the state shall be shown separately.

(g) The total taxes due and payable on the property covered by the bill.

(h) Instructions on tendering payment, including the name and mailing address of the tax collector.

(i) The billing of any special purpose parcel tax as required by paragraph (2) of subdivision (b) of Section 53087.4 of the Government Code, or any successor to that paragraph.

(j) Information specifying all of the following:

(1) That if the taxpayer disagrees with the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessor's office.

(2) That if the taxpayer and the assessor are unable to agree on a proper assessed value pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable, and the time period during which the application will be accepted.

(3) The address of the clerk of the county board of equalization or the assessment appeals board, as applicable, at which forms for an application for reduction in assessment may be obtained.

(4) That if an informal or formal assessment review is requested, relief from penalties shall apply only to the difference between the county assessorís final determination of value and the value on the assessment roll for the fiscal year covered.

History.—Added by Stats. 1983, Ch. 1224, in effect January 1, 1984. Stats. 1986, Ch. 1457, effective January 1, 1987, substituted "July 1" for "June 6" after "before", and added "or bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986" after "1978" in subdivision (3) in the first paragraph. Stats. 1987, Ch. 498, in effect January 1, 1988, substituted "California" for "State" before "Constitution" in subdivision (3) in the first paragraph, and deleted the former second paragraph, which provided that "In any year in which all of the assessments on the local secured roll have been raised or lowered as a result of a board order adopted pursuant to Section 18, Article XIII of the California Constitution, the full value may be omitted or, if shown, the tax bill shall include an explanation of the inconsistency of that figure with the equalized value and announced assessment ratio." Stats. 1990, Ch. 126, in effect June 11, 1990, renumbered the section which was formerly numbered 2611.5, and substituted subdivision letters (a) through (h) for former subdivision numbers (1) through (8), respectively. Stats. 1992, Ch. 1029, in effect January 1, 1993, added subdivision (i). Stats. 1994, Ch. 705, in effect January 1, 1995, deleted former subdivision (i) which required the county tax bill or an accompanying statement to include information concerning a taxpayer's right to an informal assessment review, and to file an application for reduction in assessment, and also included information concerning where forms for an application for reduction could be obtained. Stats. 1995, Ch. 498, in effect January 1, 1996, added subdivision (i). Stats. 1996. Ch. 124, in effect January 1, 1997, deleted "of this code" after "Section 100" in subdivision (e); substituted "shown separately" for "separately shown" after "state shall be" in subdivision (f); substituted "reduction in assessment" for "reduction" after "an application for" in paragraph (3) of subdivision (i). Stats. 1997, Ch. 546 (SB 1107), in effect January 1, 1998, added "whether mailed or electronically transmitted," after "tax bill" in the first sentence, substituted "Section 96.8" for "Section 100" in subdivision (e)after "pursuant to", and added "and payable" after "due" in subdivision (g). Stats. 1998, Ch. 342 (AB 1933), in effect January 1, 1999, added subdivision (i) and relettered former subdivision (i) as (j). Stats. 2002, Ch. 775 (SB 2092), in effect January 1, 2003, substituted "and the time period during which the application will be accepted" for "during the period from July 2 to September 15, inclusive" after "board, as applicable," in the first sentence of paragraph (2) of subdivision (j). Stats. 2013, Ch. 607 (SB 825), in effect January 1, 2014 added paragraph (4) to subdivision (j).

Note.—Section 29 of Stats. 1986, Ch. 1457, provided that no reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution.

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2611.7. Consolidated tax statement. (a) Upon the written request of a taxpayer made no later than September 1, a tax collector who has adopted this section pursuant to paragraph (4) of subdivision (c) shall, subject to subdivisions (b) and (c), issue a consolidated tax statement, for all of the properties entered on the secured roll with respect to which the requesting taxpayer is the assessee. An adopting tax collector shall annually print on the back of each property tax bill a written notice to each taxpayer of a taxpayer's authority under this section to request a consolidated tax statement, and of those fees, requirements, conditions, and limitations specified in subdivisions (b) and (c).

(b) Any request made pursuant to this section for a consolidated tax statement is subject to all of the following conditions:

(1) The request shall specify the assessor's parcel number of each property on the secured roll for which the requesting taxpayer is the assessee.

(2) With respect to any single parcel, only one named assessee may request and receive a consolidated tax statement.

(3) Any request that is timely made pursuant to this section for a consolidated tax statement is valid only for those property taxes levied for the first five fiscal years following the making of the request.

(c) (1) The tax collector may charge a fee for each request for a consolidated tax statement made pursuant to this section. Any fee charged pursuant to this paragraph shall be set at an amount not greater than that amount that will allow the tax collector to recover his or her costs incurred in implementing this section.

(2) A consolidated tax statement issued pursuant to a request made pursuant to this section is not a tax bill and does not supersede or take the place of any tax bill.

(3) No tax collector shall incur any legal liability with respect to any consolidated tax statement provided by the tax collector pursuant to this section.

(4) This section does not apply to a county unless the tax collector of that county has adopted this section pursuant to a written memorandum transmitted to the county board of supervisors and recorded with the county recorder.

History—Added by Stats. 1996, Ch. 138, in effect January 1, 1997. Stats. 1997, Ch. 17 (SB 947), in effect January 1, 1998, added a comma after "September 1" in the first sentence of subdivision (a) and substituted "The request" for "Any written request submitted pursuant to this section" in the first sentence of paragraph (1) of subdivision (b).

2612. Tax-defaulted property. On the tax bill for tax-defaulted property shall appear in writing the fact that prior year taxes are in default. The tax bill may contain language such as "prior year taxes delinquent," "prior year taxes in default," "unpaid prior year taxes jeopardize property," or any other language which would indicate the fact that the property is in jeopardy as a result of delinquent prior year taxes.

History.—Stats. 1970, p. 115, in effect November 23, 1970, added "delinquent" and deleted "and the date of sale." from the first sentence and added the second sentence. Stats. 1980, Ch. 1098, in effect January 1, 1981, substituted " 'prior year taxes delinquent,' 'unpaid prior year taxes jeopardize property,' " for " 'property sold to state for unpaid prior year taxes,' 'sold to state due to delinquent prior year taxes,' " and substituted "is in jeopardy as a result of" for "has been sold to the state and there are" in the second sentence. Stats. 1984, Ch. 988, in effect September 11, 1984, in the first sentence substituted "tax-defaulted" for "tax-sold" after "for", and substituted "prior year taxes are in default" for "it has been sold for delinquent taxes" after "that" in the first sentence; and deleted "in the alternative," at the beginning of the second sentence, and added " 'prior year taxes in default,' " after " 'prior year taxes delinquent,' " therein.

Note.—Section 6 of Stats. 1980, Ch. 1098, provided no payment by state to local governments because of this act, however, a local agency or school district may pursue other remedies to obtain reimbursement.

Note.—See note following Section 2194.

Noncompliance cured by tax deed.—Under Section 3518, failure to comply with this section is cured by the tax deed. Bank of Lemoore v. Fulgham, 151 Cal. 234.

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2612.5. Tax-defaulted property; separate tax bills. The tax collector shall issue separate tax bills for tax-defaulted property and property which is not tax delinquent.

Where tax-defaulted property and property which is not tax delinquent have been included or combined in one assessment, the tax collector may request the assessor to make a separate valuation of each such property, and the assessor shall within 10 days from and after the date of any such request make each such valuation and notify the auditor thereof.

History.—Added by Stats. 1953, p. 2104, in effect September 9, 1953. Stats. 1957, p. 2069, in effect September 11, 1957, substituted "auditor" for "tax collector" after "notify the" in the second paragraph. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "tax-defaulted" for "tax-sold" after "for" in the first paragraph; and substituted "tax-defaulted" for "tax-sold" after "where", and added "such" before "valuation" in the second paragraph.

Note.—See note following Section 2194.

2612.6. Entries by auditor. The auditor shall enter the description and the separate valuations on the roll in lieu of the original assessment, shall compute the taxes and penalties thereon and notify the tax collector thereof.

History.—Added by Stats. 1957, p. 2069, in effect September 11, 1957.

2613. Place of payment. All taxes shall be paid at the tax collector's office unless the board of supervisors, upon recommendation of the tax collector and on or before the day when payments may be made, orders that taxes be collected in any other or additional location, in addition to a location within the county.

History.—Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, added "upon recommendation of the tax collector and" after "supervisors," and substituted "other or additional location with the county" for "township or city" after "any" in the first sentence. Stats. 2000, Ch. 135 (AB 2539), in effect January 1, 2001, substituted "within" for "with" after "location" in the first sentence. Stats. 2007, Ch. 340 (AB 1745), in effect January 1, 2008, deleted "on the secured roll" after "All taxes" and added ", in addition to a location" after "or additional location" in the first sentence.

2614. Entry of payment. The tax collector shall mark the fact and date of payment on the roll or delinquent roll, opposite the tax to which the payment relates.

History.—Stats. 1943, p. 1934, in effect August 4, 1943, reworded section.

Note.—Stats. 1943, p. 1898, also amended this section, providing that when any payments are made under protest, that fact shall be noted by the tax collector.

2614.5. Machine-prepared lists. The tax collector may, when approved by resolution of the board of supervisors of such county, adopt a procedure showing the fact and date of payment on machine-prepared lists.

History.—Added by Stats. 1965, p. 2433, in effect September 17, 1965.

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2615. Receipt. Whenever taxes are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax collector shall give a receipt to the person making payment, specifying each of the following:

(a) The amount paid.

(b) The fiscal year and the installment of taxes to which the payment applies.

(c) The description of the property.

The receipt shall be issued without charge.

History.—Stats. 1981, Ch. 1012, in effect January 1, 1982, added "Whenever . . . tax," to the beginning and added "each of the following" after "specifying" in the first paragraph; substituted "paid" for "of the assessment" in subsection (a) and "fiscal . . . applies" for "amount of tax paid" in subsection (b); deleted former subsections (c) and (d); relettered subsection "(e)" as "(c)"; and added the second paragraph.

Tax receipts as evidence.—Tax receipts are admissible in evidence and, in the absence of evidence to the contrary, raise a presumption of payment of the tax. Lloyd v. Davis, 123 Cal. 348. Exclusion of such receipts from evidence is not prejudicial error if the defect is cured by the direct testimony of a witness. Christy v. Spring Valley Water Works, 97 Cal. 21; Spotswood v. Spotswood, 4 Cal.App. 711.

Partial invalidity of tax.—Mandamus is a proper remedy by which to test the validity of a portion of the tax appearing on the roll and to compel the issuance of a receipt upon payment of the amount found to be legally due. Whitmore v. Brown, 207 Cal. 473; City of Pasadena v. Welch, 128 Cal.App. 646. See also Spring Valley Water Co. v. Planer, 88 Cal.App. 170.

2615.3. Receipt; request by taxpayer. [Repealed by Stats. 1981, Ch. 1012, in effect January 1, 1982.]

2615.5. Homeowners' exemption notice; County required to send. When the county sends a tax bill or copy thereof to any homeowner who received the homeowners' exemption in the immediately preceding year, except where such person has transferred title in the property since the immediately preceding lien date, or to any person who has filed an exemption claim during the preceding assessment year, the tax bill or copy shall be accompanied by a notice concerning ineligibility for the homeowners' exemption. The notice shall inform the taxpayer of the circumstances under which he becomes ineligible for the exemption, of the penalties which are applicable if he allows the exemption to continue when he is not eligible for the exemption, and of his duty to inform the assessor when he is no longer eligible for the exemption. Failure to receive the notice shall not excuse the taxpayer of the duty to inform the assessor of his ineligibility for the exemption.

History.—Added by Stats. 1979, Ch. 65, in effect January 1, 1980.

2615.6. Notice to accompany tax bill. (a) When the county sends to any person a tax bill, it shall be accompanied by a notice regarding property tax assistance and postponement for senior citizens under the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law and the Senior Citizens Property Tax Postponement Law. The text of this notice shall be prepared by the Franchise Tax Board.

(b) Subdivision (a) is inoperative for any lien date for which funding for the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law (Chapter 1 (commencing with Section 20501) of Part 10.5 of Division 2), and for the Senior Citizens and Disabled Citizens Property Tax Postponement Law (Chapter 2 (commencing with Section 20581) of Part 10.5 of Division 2), is not provided by state law. If subdivision (a) has become inoperative under this subdivision, subdivision (a) shall become operative again commencing with the first lien date for which funding for these laws is provided by state law.

History.—Added by Stats. 1971, p. 4894 (First Extra Session) in effect December 8, 1971. Stats. 1971, p. 5142 (First Extra Session) in effect December 30, 1971, operative July 1, 1972, substituted "by the 1971 Legislature" for "at the 1971 Regular Session of the Legislature" in the text of the notice. Stats. 1972, p. 1618, in effect August 15, 1972, operative on July 1, 1972, substantially reworded the notice. Stats. 1976, Ch. 1060, p. 4692, in effect September 21, 1976, revised subdivision (a), in the course whereof the notice was deleted, and deleted former subdivision (b) pertaining to the contents of the notice. Stats. 1977, Ch 246, in effect January 1, 1978, deleted "(a)" at the beginning of the first sentence of the section. Stats. 1978, Ch. 43, in effect March 16, 1978, repealed old section 2615.6 and added the existing section. Stats. 2013, Ch. 607 (SB 825), in effect January 1, 2014, designated the former first paragraph as subdivision (a) and added subdivision (b).

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2616. Accounting. Not less than once every 12 months and on dates approved by the auditor, the tax collector shall account to the auditor for all moneys collected during the preceding reporting period. On the same day he or she shall file with the auditor a statement under oath, showing that all money collected by him or her has been paid as required by law.

Not less than once every 12 months and on dates approved by the auditor, the tax collector shall file with the auditor a statement under oath, showing an itemized account of all his or her transactions and receipts since his or her last settlement .

In counties using a mechanized management reporting system in reporting information for a uniform four-week period, the board of supervisors, by ordinance, may provide for the duties required by this section to be performed on a corresponding uniform four-week period.

History.—Originally enacted by Stats. 1939, p. 1311, in effect February 1, 1941, requiring the tax collector to account for "all moneys collected" and to file a sworn statement on the first Monday of each month. Stats. 1947, p. 2021, in effect September 19, 1947, rearranged section and amended provisions relating to accountings and sworn statements by requiring monthly accountings, on or before the fifth day of each month, for "all moneys collected during the preceding month," and the filing of two sworn statements. Stats. 1961, p. 1587, in effect September 15, 1961, added "or at greater intervals not exceeding 90 days and on dates approved by the auditor." Stats. 1975, Ch. 227, in effect January 1, 1976, added the third paragraph. Stats. 1992, Ch. 523, in effect January 1, 1993, substituted "Not less . . . auditor," for "On or before the fifth day in each month" at the beginning of the first sentence of the first paragraph, and substituted "reporting period" for "month" after "preceding" in the first sentence of the first paragraph; added "or she" after "he" and "or her" after "him" in the second sentence of the first paragraph; substituted "Not less . . . 12 months" for "On or before the 25th day of each month, or at greater intervals not exceeding 90 days" at the beginning of the second paragraph; and substituted "or her" after "his" and deleted ", including the amount collected for each fund or district extended on the roll." after "settlement" in the second paragraph.

2617. Delinquent penalties; first installment. All taxes due November 1, if unpaid, are delinquent at 5 p.m., or on the close of business, whichever is later, on December 10, and thereafter a delinquent penalty of 10 percent attaches to them.

History.—Stats. 1943, p. 1602, in effect August 4, 1943, reduced penalty from 8 percent to 6 percent. Stats. 1947, p. 2499, operative July 1, 1948, deleted second sentence providing additional 3 percent penalty if taxes not paid before delinquency of second half of taxes on real property. Stats. 1951, p. 1453, in effect September 22, 1951, operative as to taxes which become a lien on property on and 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.,".

Delinquent and redemption penalties distinguished.—The penalties provided by this Section, Section 2922, and Section 4985.2 are "delinquent penalties" or "penalties for delinquency," as distinguished from "redemption penalties" or "penalties on redemption." Honeycutt v. Colgan, 3 Cal.App. 348.

Misdirected envelope.—When a remittance is sent through the mail and the envelope containing the same is misdirected, with the result that it is not received until after the delinquency date, the penalty is applicable. See Camden Fire Insurance Assn. v. Johnson, 42 Cal.App.2d 528.

2617.5. Delinquent penalties; cancellation. [Stats. 1978, Ch. 808, in effect January 1, 1979, renumbered the section as Section 4985.2.]

2618. Second installment. The second half of taxes on real property, if unpaid, is delinquent at 5 p.m., or on the close of business, whichever is later, on April 10, and thereafter a delinquent penalty of 10 percent attaches to it.

History.—Stats. 1947, p. 2499, operative July 1, 1948, increased the penalty from 3 percent to 6 percent. Stats. 1953, p. 2267, operative as to taxes which become a lien on and after January 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 on the close . . . April 10," after "5 p.m.,".

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2619. 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.—Stats. 1951, p. 1760, in effect September 22, 1951, substituted "December 10th" for "December 5th" and "5 p.m. on the next business day." for "12 m." Stats. 1951, p. 1454, approved by the Governor prior to Stats. 1951, p. 1760, also would have amended this section. 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. 2299, 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 added ", or the close . . . is later," after "5 p.m.". Stats. 1994, Ch. 705, in effect January 1, 1995, added the second sentence.

2621. 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.—Stats. 1941, p. 3112, in effect September 13, 1941, added the second sentence. Stats. 1943, p. 1934, in effect August 4, 1943, revised first paragraph. Stats. 1947, p. 2500, operative July 1, 1948, increased the charge from 50 cents to $1. Stats. 1951, p. 1763, 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. 1971, p. 132, in effect May 25, 1971, added subsection (c), "Personal property cross-secured to real property." Stats. 1980, Ch. 1098, in effect January 1, 1981, substituted "five dollars ($5)" for "three dollars ($3)" and deleted "each" before "separate" in the first paragraph. Stats. 1981, Ch. 1012, in effect January 1, 1982, substituted "installment" for "half" after "second", "the secured roll" for "property" after "taxes on", and "tax records and giving notice of delinquency on each" for "roll and published delinquent list on" after the second "delinquent" in first paragraph; and established the second sentence of subsection (c) as the second paragraph. 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.

Note.—Section 5.5 of Stats. 1980, Ch. 1098, provided that this act shall apply to fiscal years 1981–82 and fiscal years thereafter.

Improvements.—This section does not authorize a separate 50-cent charge for improvements on land where the assessment is a single levy, i.e., a single assessment of the land with the improvements thereon, with the respective values stated in separate columns. Hall v. Park Bank of Los Angeles, 165 Cal. 356; Rimmer v. Hotchkiss, 14 Cal.App. 556.

Two or more parcels.—A tax sale is not invalid because of a charge of 50 cents each against several lots in the same ownership when the lots have been separately assessed but there has only been one extension of the amount of the tax for all of the lots. Gottstein v. Holmes, 89 Cal.App. 145.

2622. Attendance; Auditor's office. [Repealed by Stats. 1976, Ch. 142, p. 224, in effect January 1, 1977.]

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2623. Charging tax collector; penalties. Prior to February 1st, the auditor shall:

(a) Compute and enter the delinquent penalty against all taxes on the secured roll not marked paid.

(b) Foot the penalties.

(c) Charge the tax collector with the total penalties due on the secured roll.

(d) Deliver the secured roll to the tax collector.

History.—Stats. 1953, p. 2100, operative as to taxes which become a lien on and after January 1, 1954, substituted "February 1st" for "January 20th."

2623.5. Rejecting fractions. [Repealed by Stats. 1995, Ch. 527, in effect January 1, 1996.]

2624. Delinquent roll; preparation of. After the second half of taxes on real property 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.—Stats. 1943, p. 1935, in effect August 4, 1943, substituted "delinquent roll" for "delinquent list."

Abbreviations.—The description of property in the delinquent list may be condensed by the use of common abbreviations, if thereby the property may "easily be known." Rollins v. Woodman, 117 Cal. 516, 519.

2625. Attendance; Auditor's office. [Repealed by Stats. 1976, Ch. 142, p. 224, in effect January 1, 1977.]

2626. Settlement on secured roll. On or before June 1st, the auditor shall compare the delinquent roll, if one is prepared, with the secured roll. If satisfied the delinquent roll is correct, he shall:

(a) Foot the unpaid taxes and penalties.

(b) Credit the tax collector with the unpaid taxes and penalties on the secured roll.

(c) Make a final settlement with him of all taxes and penalties charged against him on the secured roll.

The tax collector shall deliver the treasurer's receipt to the auditor, unless the treasurer is the collector, and shall immediately account for any deficiency. The secured roll shall remain in the tax collector's office.

History.—Stats. 1941, p. 3112, in effect September 13, 1941, added to subsection (c) the reference to penalties. Stats. 1943, p. 1935, in effect August 4, 1943, substituted "delinquent roll" for "delinquent list" and added "and penalties" to subsection (a). Stats. 1945, p. 1378, in effect September 15, 1945, added references to penalties in subsections (a) and (b) and added the second sentence of the second paragraph. Stats. 1974, Ch. 1101, p. 2341, in effect January 1, 1975, deleted "If the tax collector is the redemption officer" before "The", and substituted "the tax collector's" for "his" in the second sentence of the second paragraph. Stats. 1976, Ch. 142, p. 224, in effect January 1, 1977, added "On or before June 1st," before "The", and added ", if one is prepared," after "roll" in the first sentence of the first paragraph.

2627. Charging tax collector. Within three days after this settlement, the auditor shall:

(a) Compute and enter the penalties and costs on the delinquent roll.

(b) Charge the tax collector with the amount due on the delinquent roll.

(c) Deliver the delinquent roll duly certified, to the tax collector.

History.—Stats. 1943, p. 1935, substituted "delinquent roll" for "delinquent list" in subsections (a), (b), and (c).

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2628. Attendance; Auditor's office. Annually, on or before August 10th, the tax collector shall make a collections report on the secured roll and, if one is prepared, the delinquent roll, and make it or them available to the auditor for purposes of audit.

History.—Stats. 1943, p. 1935, in effect August 4, 1943, substituted "delinquent roll" for "delinquent list" and deleted sentence providing for comparison of delinquent roll with the secured roll. Stats. 1976, Ch. 142, p. 225, in effect January 1, 1977, revised the section.

2629. Tax collector's oath. The auditor shall then administer an oath to the tax collector, to be written and subscribed on the delinquent roll, that all property on the delinquent roll on which taxes have been paid has been credited with the payment on the delinquent roll.

History.—Stats. 1943, p. 1935, in effect August 4, 1943, substituted "delinquent roll" for "delinquent list."

2630. Settlement on delinquent roll. The auditor shall foot the amount unpaid on the delinquent roll, credit the tax collector with the amount, and have a final settlement with him.

History.—Stats. 1943, p. 1935, in effect August 4, 1943, substituted "delinquent roll" for "delinquent list." Stats. 1945, p. 1378, in effect September 15, 1945, deleted provisions that delinquent list should remain on file in auditor's office.

2631. Transfer. If the roll or delinquent roll is transferred from one collector to another, the auditor shall credit the one and charge the other with the amount outstanding.

History.—Stats. 1943, p. 1935, in effect August 4, 1943, substituted "delinquent roll" for "delinquent list."

2632. Refusal to pay or settle. If the tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the full amount of taxes charged against him.

2633. Suit. The district attorney shall bring suit against the tax collector and his sureties for this amount. The controller or the board of supervisors may require the district attorney to bring this suit if he neglects his duty. After the suit is commenced, no credit shall be made to the collector for taxes outstanding.

Limitations.—The recovery of taxes held by the tax collector is subject to a four-year period of limitations as set forth in Section 337 of the Code of Civil Procedure. People v. Weineke, 122 Cal. 535.

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2634. Roll as evidence. The roll or delinquent roll or a copy certified by the tax collector, showing unpaid taxes against any property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that there has been compliance with all forms of law relating to assessment and levy of the taxes.

History.—Stats. 1943, p. 1936, in effect August 4, 1943, substituted "delinquent roll" for "delinquent list." Stats. 1974, Ch. 1101, p. 2341, in effect January 1, 1975, substituted "tax collector" for "redemption officer".

Construction.—In the absence of evidence to the contrary the roll constitutes sufficient evidence of the validity of the tax. San Gabriel Valley Land and Water Co. v. Witmer Bros. Co., 96 Cal. 623.

If the description in the roll is ambiguous, so that it could apply to either one of two items of property, one of which is taxable and the other exempt, in the absence of evidence to the contrary the former is deemed to be the one assessed and the assessment must be held valid. Western Union Telegraph Co. v. Los Angeles County, 160 Cal. 124.

Application to city taxes.—A provision in a municipal charter to the effect that taxes shall be collected in the manner prescribed by law for the collection of State and county taxes makes applicable the provisions of the above section. City of Los Angeles v. Glassell, 4 Cal.App. 43.

2635. Refund; notice to taxpayer. [Repealed by Stats. 1983, Ch. 1224, in effect January 1, 1984.]

2635. Overpayment; notice to taxpayer. When the amount of taxes paid exceeds the amount due by more than ten dollars ($10), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayer's last known address and shall state the amount of overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9.

History.—Added by Stats. 1983, Ch. 1224, in effect January 1, 1984.

2635.5. Refunds; application to delinquent taxes. Notwithstanding any other law, the tax collector may apply any refund due a taxpayer, or the taxpayer's agent, to any delinquent taxes due on the same property for which the same taxpayer, or his or her agent, is liable.

History.—Added by Stats. 1990, Ch. 126, in effect June 11, 1990. Stats. 2012, Ch. 161 (AB 2643), in effect January 1, 2013, deleted "provision of" after "any other" and deleted "with the exception of Chapter 2.3 (commencing with Section 2780) of Part 5," after "law," in the first sentence of the first paragraph.

2636. Acceptance of partial payment. 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.

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