California Code
DIVISION 1 - PROPERTY TAXATION
PART 5 - COLLECTION OF TAXES

CHAPTER 1 - Medium of Payment

Section 2501. - 2501. Taxes shall be paid only in the mediums permitted...

Section 2502. - 2502. Taxes may be paid in legal tender or in...

Section 2503. - 2503. A tax levied for a special purpose shall be...

Section 2503.1. - 2503.1. As used in this division, “electronic funds transfer” means...

Section 2503.2. - 2503.2. (a) The tax collector for any city, county, or...

Section 2504. - 2504. As used in this division, “negotiable paper” means checks,...

Section 2505. - 2505. (a) Except as provided in subdivision (b), the tax...

Section 2506. - 2506. The acceptance of negotiable paper constitutes a payment of...

Section 2507. - 2507. The officer accepting negotiable paper may deposit it daily...

Section 2508. - 2508. If any negotiable paper is returned unpaid to the...

Section 2509. - 2509. If any negotiable paper is not paid on due...

Section 2509.1. - 2509.1. Notwithstanding any other provision of law, after the return...

Section 2510. - 2510. When a cancellation is made, the officer making it...

Section 2511. - 2511. By resolution of the board of supervisors passed by...

Section 2511.1. - 2511.1. (a) As used in this section: (1) “Credit card”...

Section 2512. - 2512. (a) If a remittance to cover a payment required...

Section 2513. - 2513. If an application, tax statement or claim for credit...

Section 2514. - 2514. (a) Upon receipt of the payment by the Controller...

Section 2515. - 2515. (a) Upon receiving a copy of the “notice of...

Section 2516. - 2516. Upon the failure of a transferee to file a...

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...

CHAPTER 2.1 - Collection in Equal Installments

Section 2700. - 2700. Notwithstanding Sections 2605, 2606, 2607, 2617, 2618, 2621, and...

Section 2700.1. - 2700.1. Notwithstanding the provisions of any other law, any tax,...

Section 2701. - 2701. Half the taxes on real and personal property on...

Section 2702. - 2702. The second half of taxes on real and personal...

Section 2703. - 2703. The entire tax on the secured roll may be...

Section 2704. - 2704. All taxes due November 1, if unpaid, are delinquent...

Section 2705. - 2705. The second half of taxes on the secured roll,...

Section 2705.5. - 2705.5. If December 10 or April 10 falls on Saturday,...

Section 2706. - 2706. After the second installment of taxes on the secured...

Section 2707. - 2707. After the second half of taxes on the secured...

Section 2708. - 2708. Notwithstanding any other provision of law, in the case...

CHAPTER 2.3 - Return of Replicated Property Tax Payments

Section 2780. - 2780. The Legislature finds and declares that the retention by...

Section 2780.5. - 2780.5. For purposes of this chapter, “replicated payment” means a...

Section 2781. - 2781. If a taxpayer or agent for the taxpayer submits...

Section 2781.5. - 2781.5. (a) An owner of record may instruct a tax...

Section 2782. - 2782. If a replicated tax payment is not returned to...

Section 2783. - 2783. The provisions of this chapter shall not be construed...

CHAPTER 3 - Collection of Part of an Assessment

ARTICLE 1 - General Provisions and Definitions

Section 2801. - 2801. It is hereby declared to be the policy of...

Section 2802. - 2802. For the purposes of this chapter: (a) Improvements are...

ARTICLE 2 - Payments

Section 2811. - 2811. Any person may apply to the tax collector to...

Section 2812. - 2812. The amount due on the remainder of the assessment...

ARTICLE 3 - Applications and Computations for Separate Assessments

Section 2821. - 2821. Any person filing an affidavit of interest may apply...

Section 2823. - 2823. (a) The county assessor shall determine a separate valuation...

Section 2824. - 2824. The assessor shall transmit the application to the auditor,...

Section 2825. - 2825. If the assessor has set forth the value of...

Section 2826. - 2826. If the assessor has not set forth the value...

Section 2827. - 2827. The amount due on the remaining parcel shall be...

CHAPTER 3.3 - Collection of Taxes

Section 2851. - 2851. It is hereby declared to be the purpose of...

Section 2852. - 2852. The procedure authorized by this chapter may be placed...

Section 2853. - 2853. When this alternative method of collection of taxes on...

Section 2855. - 2855. Annually, on or before June 1st, the auditor shall...

Section 2856. - 2856. Annually, on or before August 10th, the tax collector...

Section 2857. - 2857. The auditor shall then administer an oath to the...

Section 2858. - 2858. The auditor shall foot the amount unpaid on the...

Section 2859. - 2859. If the roll is transferred from one collector to...

Section 2860. - 2860. If the tax collector refuses or neglects for five...

Section 2861. - 2861. The district attorney shall bring suit against the tax...

Section 2862. - 2862. The roll, showing unpaid taxes against any property, is...

CHAPTER 4 - Collection on the Unsecured Roll

ARTICLE 1 - General Provisions

Section 2901. - 2901. Taxes on unsecured property are due on the lien...

Section 2902. - 2902. The assessment of unsecured property shall be deemed complete...

Section 2903. - 2903. The tax collector shall collect taxes on unsecured property....

Section 2905. - 2905. In collecting taxes on unsecured property the tax rate...

Section 2909.1. - 2909.1. To enable the tax collector to collect taxes on...

Section 2910.1. - 2910.1. (a) The tax collector may, no later than 30...

Section 2910.5. - 2910.5. When taxes on unsecured property are paid in cash...

Section 2910.7. - 2910.7. Any person who receives a tax bill respecting property...

Section 2913. - 2913. The tax collector shall record a payment of taxes...

Section 2921.5. - 2921.5. Taxes, penalties, and costs on unsecured property, as defined...

Section 2922. - 2922. (a) Taxes on the unsecured roll as of July...

Section 2922.5. - 2922.5. Notwithstanding Section 2922, with respect to taxes on the...

Section 2923. - 2923. Any county department, officer, or employee charged by law...

Section 2927. - 2927. The collector of taxes on unsecured property shall prepare...

Section 2927.1. - 2927.1. The delinquent roll or abstract list shall contain all...

Section 2927.2. - 2927.2. Annually, after the taxes on the unsecured roll become...

Section 2927.3. - 2927.3. Upon completion of any delinquent roll or abstract list,...

Section 2927.4. - 2927.4. Errors occurring in the delinquent roll or abstract list...

Section 2927.5. - 2927.5. The delinquent roll, abstract list, or a copy certified...

Section 2927.6. - 2927.6. Notwithstanding any other provision of law, in the case...

Section 2927.7. - 2927.7. Notwithstanding any other provision of law, if the tax...

Section 2928. - 2928. Any original unsecured roll containing the information set forth...

Section 2928.1. - 2928.1. Upon destruction of the original unsecured roll pursuant to...

ARTICLE 2 - Seizure and Sale

Section 2951. - 2951. Taxes due on unsecured property may be collected by...

Section 2952. - 2952. A record shall be kept of the property seized...

Section 2953. - 2953. Property shall not be seized or sold in satisfaction...

Section 2953.1. - 2953.1. Notwithstanding the provisions of Section 2953, any property which...

Section 2954. - 2954. (a) An assessee may challenge a seizure of property...

Section 2955. - 2955. If the assessee prevails in the special proceeding for...

Section 2956. - 2956. In all special proceedings for a writ brought under...

Section 2957. - 2957. Notice of the time and place of sale shall...

Section 2958. - 2958. The sale shall be at public auction. A sufficient...

Section 2959. - 2959. Property seized may be redeemed by the owner thereof...

Section 2960. - 2960. On payment of the price bid for property sold,...

Section 2961. - 2961. Any excess in the proceeds of the sale over...

Section 2962. - 2962. The unsold portion of any property may be left...

Section 2963. - 2963. Property shall not be seized and sold for taxes...

CHAPTER 5 - Suits for Taxes

Section 3002. - 3002. If an assessee of property on the unsecured roll...

Section 3003. - 3003. Where delinquent taxes or assessments, including those on personal...

Section 3004. - 3004. In any suit for taxes the roll, or a...

Section 3005. - 3005. When a civil action is brought by the tax...

Section 3006. - 3006. (a) The tax collector may commence an action for...

Section 3007. - 3007. Civil actions for delinquent taxes or assessments pursuant to...

CHAPTER 6 - Unsecured Roll Summary Judgment

Section 3101. - 3101. If any unsecured tax, interest, or penalty imposed under...

Section 3102. - 3102. The clerk of the court immediately upon the filing...

Section 3103. - 3103. An abstract or a copy of the judgment with...

Section 3104. - 3104. Notwithstanding any other provisions of law relating to interest...

Section 3104.5. - 3104.5. In addition to any penalty or fee imposed pursuant...

Section 3105. - 3105. Within 10 years from the date of the recording...

Section 3106. - 3106. Execution shall issue upon the judgment upon request of...

Section 3107. - 3107. (a) The judgment is satisfied and the lien removed...

CHAPTER 7 - Warrant for Collection of Taxes

Section 3201. - 3201. Upon being directed by the Controller to sell a...

Section 3202. - 3202. The warrant shall be recorded in the county in...

Section 3203. - 3203. The Department of General Services shall pay or advance...

Section 3204. - 3204. The fees, commissions, and expenses incurred by the Department...

CHAPTER 8 - Tax Delinquent Vessels

Section 3205. - 3205. (a) The county tax collector may, within 30 days...