California Code
PART 5 - COLLECTION OF TAXES
CHAPTER 2 - Collection Generally

Section 2601. - 2601. (a) On or before the fourth Monday in September,...

Section 2602. - 2602. The tax collector shall collect all property taxes. (Amended...

Section 2603. - 2603. At the time the auditor delivers the local assessment...

Section 2604. - 2604. When property the taxes on which are to be...

Section 2605. - 2605. The following taxes on the secured roll are due...

Section 2606. - 2606. The second half of taxes on real property on...

Section 2607. - 2607. The entire tax on real property may be paid...

Section 2607.1. - 2607.1. Upon authorization of the board of supervisors, the tax...

Section 2608. - 2608. The tax collector may fix a date preceding the...

Section 2609. - 2609. On or before November 1 of each year, the...

Section 2610. - 2610. The notice shall be published once a week for...

Section 2610.5. - 2610.5. Annually, on or before November 1, the tax collector...

Section 2610.6. - 2610.6. When the tax collector sends a tax bill to...

Section 2610.8. - 2610.8. (a) A disclosure shall be printed on each tax...

Section 2611. - 2611. A notice shall be printed on all tax bills...

Section 2611.1. - 2611.1. Any county department, officer, or employee charged by law...

Section 2611.2. - 2611.2. The application for a discharge of accountability shall include:...

Section 2611.3. - 2611.3. The board of supervisors may make an order discharging...

Section 2611.4. - 2611.4. Any county department, officer or employee may refrain from...

Section 2611.5. - 2611.5. (a) At the option of a county and when...

Section 2611.6. - 2611.6. The following information shall be included in each county...

Section 2611.7. - 2611.7. (a) Upon the written request of a taxpayer made...

Section 2612. - 2612. On the tax bill for tax-defaulted property shall appear...

Section 2612.5. - 2612.5. The tax collector shall issue separate tax bills for...

Section 2612.6. - 2612.6. The auditor shall enter the descriptions and the separate...

Section 2613. - 2613. All taxes shall be paid at the tax collector’s...

Section 2614. - 2614. The tax collector shall mark the fact and date...

Section 2614.5. - 2614.5. The tax collector may, when approved by resolution of...

Section 2615. - 2615. Whenever taxes are paid in cash or whenever a...

Section 2615.5. - 2615.5. When the county sends a tax bill or copy...

Section 2615.6. - 2615.6. (a) When the county sends to any person a...

Section 2616. - 2616. Not less than once every 12 months and on...

Section 2617. - 2617. All taxes due November 1, if unpaid, are delinquent...

Section 2618. - 2618. The second half of taxes on real property, if...

Section 2619. - 2619. If December 10 or April 10 falls on Saturday,...

Section 2621. - 2621. After the second installment of taxes on the secured...

Section 2623. - 2623. Prior to February 1st, the auditor shall: (a) Compute...

Section 2624. - 2624. After the second half of taxes on real property...

Section 2626. - 2626. On or before June 1st, the auditor shall compare...

Section 2627. - 2627. Within three days after this settlement, the auditor shall:...

Section 2628. - 2628. Annually, on or before August 10th, the tax collector...

Section 2629. - 2629. The auditor shall then administer an oath to the...

Section 2630. - 2630. The auditor shall foot the amount unpaid on the...

Section 2631. - 2631. If the roll or delinquent roll is transferred from...

Section 2632. - 2632. If the tax collector refuses or neglects for five...

Section 2633. - 2633. The district attorney shall bring suit against the tax...

Section 2634. - 2634. The roll or delinquent roll or a copy certified...

Section 2635. - 2635. When the amount of taxes paid exceeds the amount...

Section 2635.5. - 2635.5. Notwithstanding any other law, the tax collector may apply...

Section 2636. - 2636. Notwithstanding any other provision of law, in the case...

Section 2636.1. - 2636.1. (a) Notwithstanding any law, payment of property taxes for...