reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 2611.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2611.7.

2611.7.  (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.(Amended by Stats. 1997, Ch. 17, Sec. 137. Effective January 1, 1998.)
CA Rev & Tax Code § 2612 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2612.

2612.  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.(Amended by Stats. 1984, Ch. 988, Sec. 6. Effective September 11, 1984.)
CA Rev & Tax Code § 2612.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2612.5.

2612.5.  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.(Amended by Stats. 1984, Ch. 988, Sec. 7. Effective September 11, 1984.)
CA Rev & Tax Code § 2612.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2612.6.

2612.6.  The auditor shall enter the descriptions 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.(Added by Stats. 1957, Ch. 850.)
CA Rev & Tax Code § 2613 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2613.

2613.  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.(Amended by Stats. 2007, Ch. 340, Sec. 4. Effective January 1, 2008.)
CA Rev & Tax Code § 2614 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2614.

2614.  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.(Amended by Stats. 1943, Ch. 409.)
CA Rev & Tax Code § 2614.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2614.5.

2614.5.  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.(Added by Stats. 1965, Ch. 835.)
CA Rev & Tax Code § 2615 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2615.

2615.  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.(Amended by Stats. 1981, Ch. 1012, Sec. 1.)
CA Rev & Tax Code § 2615.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2615.5.

2615.5.  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.(Added by Stats. 1979, Ch. 65.)
CA Rev & Tax Code § 2615.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2615.6.

2615.6.  (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 (Chapter 1 (commencing with Section 20501) of Part 10.5 of Division 2) and the Senior Citizens and Disabled Citizens Property Tax Postponement Law (Chapter 2 (commencing with Section 20581) of Part 10.5 of Division 2). 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.(Amended by Stats. 2014, Ch. 71, Sec. 160. (SB 1304) Effective January 1, 2015.)
CA Rev & Tax Code § 2616 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2616.

2616.  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.(Amended by Stats. 1992, Ch. 523, Sec. 16. Effective January 1, 1993.)
CA Rev & Tax Code § 2617 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2617.

2617.  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.(Amended by Stats. 1991, Ch. 532, Sec. 9.)
CA Rev & Tax Code § 2618 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2618.

2618.  The second half of taxes on real property, 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.(Amended by Stats. 1991, Ch. 532, Sec. 10.)
CA Rev & Tax Code § 2619 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2619.

2619.  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.(Amended by Stats. 1994, Ch. 705, Sec. 20. Effective January 1, 1995.)
CA Rev & Tax Code § 2621 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2621.

2621.  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.(Amended by Stats. 1982, Ch. 694, Sec. 1. Operative July 1, 1983, by Sec. 6 of Ch. 694.)
CA Rev & Tax Code § 2623 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2623.

2623.  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.(Amended by Stats. 1953, Ch. 799.)
CA Rev & Tax Code § 2624 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2624.

2624.  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.(Amended by Stats. 1943, Ch. 409.)
CA Rev & Tax Code § 2626 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2626.

2626.  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.(Amended by Stats. 1976, Ch. 142.)
CA Rev & Tax Code § 2627 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2627.

2627.  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.(Amended by Stats. 1943, Ch. 409.)
CA Rev & Tax Code § 2628 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2628.

2628.  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.(Amended by Stats. 1976, Ch. 142.)
CA Rev & Tax Code § 2629 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2629.

2629.  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.(Amended by Stats. 1943, Ch. 409.)
CA Rev & Tax Code § 2630 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2630.

2630.  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.(Amended by Stats. 1945, Ch. 694.)
CA Rev & Tax Code § 2631 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2631.

2631.  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.(Amended by Stats. 1943, Ch. 409.)
CA Rev & Tax Code § 2632 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2632.

2632.  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.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 2633 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2633.

2633.  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.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 2634 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2634.

2634.  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.(Amended by Stats. 1974, Ch. 1101.)
CA Rev & Tax Code § 2635 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2635.

2635.  When the amount of taxes paid exceeds the amount due by more than twenty dollars ($20), 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.(Amended by Stats. 2019, Ch. 258, Sec. 3. (SB 789) Effective January 1, 2020.)
CA Rev & Tax Code § 2635.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2635.5.

2635.5.  Notwithstanding any other law, the tax collector may apply any refund due a taxpayer, or the taxpayer’s agent, to any delinquent taxes due for the same property for which the same taxpayer, or his or her agent, is liable.(Amended by Stats. 2012, Ch. 161, Sec. 1. (AB 2643) Effective January 1, 2013.)
CA Rev & Tax Code § 2636 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2 - Collection Generally|Section 2636.

2636.  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.(Amended by Stats. 1979, Ch. 242.)
CA Rev & Tax Code § 2700 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2.1 - Collection in Equal Installments|Section 2700.

2700.  Notwithstanding 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 county and shall then apply until otherwise ordered by a resolution of the board of supervisors.(Amended by Stats. 2006, Ch. 538, Sec. 611. Effective January 1, 2007.)
CA Rev & Tax Code § 2700.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2.1 - Collection in Equal Installments|Section 2700.1.

2700.1.  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.(Added by Stats. 1961, Ch. 1926.)
CA Rev & Tax Code § 2701 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2.1 - Collection in Equal Installments|Section 2701.

2701.  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.(Amended by Stats. 1949, Ch. 246.)
CA Rev & Tax Code § 2702 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2.1 - Collection in Equal Installments|Section 2702.

2702.  The second half of taxes on real and personal property on the secured roll is due February 1st.(Amended by Stats. 1955, Ch. 384.)
CA Rev & Tax Code § 2703 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2.1 - Collection in Equal Installments|Section 2703.

2703.  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.(Amended by Stats. 1984, Ch. 988, Sec. 8. Effective September 11, 1984.)
CA Rev & Tax Code § 2704 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2.1 - Collection in Equal Installments|Section 2704.

2704.  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.(Amended by Stats. 1991, Ch. 532, Sec. 12.)
CA Rev & Tax Code § 2705 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2.1 - Collection in Equal Installments|Section 2705.

2705.  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.(Amended by Stats. 1991, Ch. 532, Sec. 13.)