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 (View entire chapter)
Article 1 General Provisions
- 2901 Due date
- 2902 Completion of assessment
- 2903 Collection by tax collector
- 2905 Unsecured tax rate
- 2906 Receipts; form of to be prescribed by board [Repealed]
- 2907 Accounting [Repealed]
- 2908 Further receipts [Repealed]
- 2908.3 Further accounting [Repealed]
- 2909.1 Delivering records to tax collector
- 2910 Auditor's examination; charging tax collector, unsecured roll [Repealed]
- 2910.1 Unsecured roll; mailing tax bills
- 2910.5 Receipts
- 2910.6 Receipt; request by taxpayer [Repealed]
- 2910.7 Agent paying taxes to send bill to assessee
- 2913 Entry of payment [Repealed]
- 2913 Recording tax payments
- 2913.5 Machine-prepared lists [Repealed]
- 2921.5 Transfer from secured roll
- 2922 Unsecured taxes delinquent [Repealed]
- 2922 Unsecured taxes delinquent
- 2922.5 Unsecured taxes when assessment reduced after application
- 2923 Discharge of accountability of small amounts [Repealed]
- 2923 Discharge from accountability
- 2924 Application for discharge [Repealed]
- 2925 Order [Repealed]
- 2926 Continued liability of taxpayer [Repealed]
- 2927 Delinquent roll or abstract list of unpaid items
- 2927.1 Contents and form
- 2927.2 Annually prepared
- 2927.3 Certification
- 2927.4 Correction of errors
- 2927.5 Prima facie evidence
- 2927.6 Partial payment of taxes
- 2927.7 Pro rata payments
- 2928 Destruction of unsecured roll
- 2928.1 Presumption of payment upon destruction
- 2929 Payment by mail [Repealed]
Article 2 Seizure and Sale
- 2951 Seizure and sale
- 2952 Record
- 2953 Conditions precedent
- 2953.1 Conditions precedent; exceptions
- 2954 Protested seizure; special proceedings
- 2955 Special proceedings; scope of recovery
- 2956 Special proceedings; request for prompt disposition
- 2957 Notice
- 2958 Amount
- 2959 Redemption of seized property
- 2960 Bill of sale
- 2961 Excess proceeds
- 2962 Unsold portion
- 2963 Statute of limitations

