reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 2705.5 (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 2705.5.

2705.5.  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. 21. Effective January 1, 1995.)
CA Rev & Tax Code § 2706 (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 2706.

2706.  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. 2. Operative July 1, 1983, by Sec. 6 of Ch. 694.)
CA Rev & Tax Code § 2707 (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 2707.

2707.  After the second half of taxes on the secured roll 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.(Added by Stats. 1945, Ch. 976.)
CA Rev & Tax Code § 2708 (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 2708.

2708.  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 § 2780 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2.3 - Return of Replicated Property Tax Payments|Section 2780.

2780.  The Legislature finds and declares that the retention by counties of replicated property tax payments and the failure to return any replicated payment to the tendering party for a period of time greater than two months works a hardship on taxpayers and businesses engaged in processing real estate transfers.(Added by Stats. 1986, Ch. 1201, Sec. 1. Effective September 26, 1986.)
CA Rev & Tax Code § 2780.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2.3 - Return of Replicated Property Tax Payments|Section 2780.5.

2780.5.  For purposes of this chapter, “replicated payment” means a payment, submitted by or on behalf of a taxpayer, which is indicated for application to a specific tax or tax installment which has already been paid, whether or not the prior payment and the replicated payment are in the same amount.(Added by Stats. 1988, Ch. 421, Sec. 1. Effective August 22, 1988.)
CA Rev & Tax Code § 2781 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2.3 - Return of Replicated Property Tax Payments|Section 2781.

2781.  If a taxpayer or agent for the taxpayer submits a payment indicated for application to a specific tax or tax installment and that tax or tax installment already has been paid, the county shall return the replicated payment to the tendering party within 60 days of the date the payment becomes final. For purposes of this section, “final” means the original payment that is not subject to chargeback, dishonor, or reversal. However, when a replicated payment is made of any tax or tax installment paid by the Controller to the county pursuant to Section 2514, the amount of the replicated payment shall be paid to the claimant on whose behalf the payment was made.(Amended by Stats. 2017, Ch. 387, Sec. 20. (SB 205) Effective January 1, 2018.)
CA Rev & Tax Code § 2781.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2.3 - Return of Replicated Property Tax Payments|Section 2781.5.

2781.5.  (a) An owner of record may instruct a tax collector, by written request, to refund a replicated payment on a current assessment to the tendering party who is not an owner of record, if that tendering party is known at the time the request is made by the owner of record.(b) The request shall be submitted by the owner of record and shall satisfy both of the following requirements:(1) The request shall be certified by the owner of record as true, correct, and complete to the best of his or her knowledge.(2) The request shall be accompanied by a certified copy of a deed, judgment, or other instrument that legally verifies ownership of the property.(c) The tax collector shall not be required to make a determination as to the ownership of the property.(d) This section does not apply to any payment on a current assessment that is delinquent.(Added by Stats. 2009, Ch. 85, Sec. 2. Effective August 6, 2009.)
CA Rev & Tax Code § 2782 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2.3 - Return of Replicated Property Tax Payments|Section 2782.

2782.  If a replicated tax payment is not returned to the tendering party within 60 days of becoming final, as provided in this chapter, the county shall, in addition to returning the replicated payment as soon as practicable, pay the tendering party interest, if that interest is ten dollars ($10) or more, on the amount of replicated payment at the rate provided in Section 5151. The interest shall be computed for the period beginning 60 days after the replicated payment becomes final to the date the replicated payment is returned to the tendering party.(Amended by Stats. 2009, Ch. 17, Sec. 3. (SB 823) Effective January 1, 2010.)
CA Rev & Tax Code § 2783 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 2.3 - Return of Replicated Property Tax Payments|Section 2783.

2783.  The provisions of this chapter shall not be construed as prohibiting a tax collector’s exercise of reasonable judgment in applying a payment for which the wrong payment stub has been returned by the payor or in any case in which no indication of intended application has been made.(Added by Stats. 1986, Ch. 1201, Sec. 1. Effective September 26, 1986.)
CA Rev & Tax Code § 2851 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3.3 - Collection of Taxes|Section 2851.

2851.  It is hereby declared to be the purpose of this chapter to provide an alternative procedure for the collection of property taxes on the secured roll after the second installment of such taxes is delinquent. It is further declared to be the object of this alternative procedure to eliminate the preparation of a delinquent roll by the county tax collector in those counties in which the tax collector has prepared an abstract list of the unpaid items from all delinquent rolls of the county.(Amended by Stats. 1976, Ch. 142.)
CA Rev & Tax Code § 2852 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3.3 - Collection of Taxes|Section 2852.

2852.  The procedure authorized by this chapter may be placed in effect in any county by resolution of the board of supervisors adopted on or before August 1st preceding the lien date of the taxes to which the provisions of this chapter are to apply or, at any time, by resolution of the board of supervisors, specifying the effective date, adopted pursuant to the request of the county assessor, county auditor, and county tax collector; provided, that prior to the adoption of such resolution an abstract list of all unpaid items on the delinquent rolls has been prepared and certified by the county auditor, is in use and will continue to be used by the tax collector.After adoption of the procedure authorized by this chapter, the tax collector must insert in the abstract list or prepare an abstract list of unpaid items from the secured roll each year in the manner provided in Chapter 4, Part 7, Division 1 of the Revenue and Taxation Code.(Amended by Stats. 1976, Ch. 142.)
CA Rev & Tax Code § 2853 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3.3 - Collection of Taxes|Section 2853.

2853.  When this alternative method of collection of taxes on the secured roll is adopted all entries formerly required by law to be made on the delinquent roll shall thereafter be made on the secured roll except that after the date of the declaration of default for delinquent taxes the entries shall be made on the abstract list.(Amended by Stats. 1985, Ch. 316, Sec. 18.)
CA Rev & Tax Code § 2855 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3.3 - Collection of Taxes|Section 2855.

2855.  Annually, on or before June 1st, the auditor shall(a) Compute and enter the delinquent penalties and costs on the secured roll. (b) Charge the tax collector with the penalties and costs.(c) Deliver the secured roll duly certified to the tax collector.(Amended by Stats. 1976, Ch. 142.)
CA Rev & Tax Code § 2856 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3.3 - Collection of Taxes|Section 2856.

2856.  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 § 2857 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3.3 - Collection of Taxes|Section 2857.

2857.  The auditor shall then administer an oath to the tax collector, to be written and subscribed on the secured roll, that all property on the secured roll on which taxes have been paid has been credited with the payment on the secured roll.(Added by Stats. 1949, Ch. 239.)
CA Rev & Tax Code § 2858 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3.3 - Collection of Taxes|Section 2858.

2858.  The auditor shall foot the amount unpaid on the secured roll, credit the tax collector with the amount, and have a final settlement with him.(Added by Stats. 1949, Ch. 239.)
CA Rev & Tax Code § 2859 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3.3 - Collection of Taxes|Section 2859.

2859.  If the roll is transferred from one collector to another, the auditor shall credit the one and charge the other with the amount outstanding.(Added by Stats. 1949, Ch. 239.)
CA Rev & Tax Code § 2860 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3.3 - Collection of Taxes|Section 2860.

2860.  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.(Added by Stats. 1949, Ch. 239.)
CA Rev & Tax Code § 2861 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3.3 - Collection of Taxes|Section 2861.

2861.  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 tax collector for taxes outstanding.(Added by Stats. 1949, Ch. 239.)
CA Rev & Tax Code § 2862 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3.3 - Collection of Taxes|Section 2862.

2862.  The roll, 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.(Added by Stats. 1949, Ch. 239.)
CA Rev & Tax Code § 3002 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 5 - Suits for Taxes|Section 3002.

3002.  If an assessee of property on the unsecured roll moves to another county, the official collecting taxes on the unsecured roll in the county in which the property was assessed may employ an attorney to sue for and collect the taxes in such official’s name. This does not relieve such official from any duties.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 3003 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 5 - Suits for Taxes|Section 3003.

3003.  Where delinquent taxes or assessments, including those on personal property, are not a lien on real property sufficient, in the judgment of the tax collector or the board of supervisors, to secure the payment of the taxes or assessments, the county may, in any civil action, sue the taxpayer in its own name, including general partners of a partnership assessee, persons who have assumed the liability to pay the assessed taxes by contract or lease, or those persons who are the alter ego or successor in interest of a corporate assessee, for the recovery of the delinquent taxes or assessments, with penalties and costs. The county seat of the county in which the property was assessed shall be a proper place of trial.(Amended by Stats. 1990, Ch. 126, Sec. 24. Effective June 11, 1990.)
CA Rev & Tax Code § 3004 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 5 - Suits for Taxes|Section 3004.

3004.  In any suit for taxes the roll, or a duly certified copy of any entry, showing the assessee, the property, and unpaid taxes or assessments, is prima facie evidence of the plaintiff’s right to recover.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 3005 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 5 - Suits for Taxes|Section 3005.

3005.  When a civil action is brought by the tax collector to recover delinquent unsecured property taxes, the sheriff or marshal shall specify, when the summons or process is returned, the costs which he or she would ordinarily be entitled to for that service and those costs shall be made a part of any judgment recovered by the tax collector and on payment or satisfaction of the judgment the costs shall be deposited in the county general fund.(Amended by Stats. 1996, Ch. 872, Sec. 140. Effective January 1, 1997.)
CA Rev & Tax Code § 3006 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 5 - Suits for Taxes|Section 3006.

3006.  (a) The tax collector may commence an action for recovery of taxes on property on the unsecured roll prior to the date such taxes become delinquent if, in the tax collector’s opinion, it is necessary to do so in order to insure payment of such taxes because of the financial condition of the assessee or for other appropriate reasons. The tax collector shall file a declaration under penalty of perjury, as part of the complaint, setting forth the grounds and necessity for the action prior to the delinquency date. The tax collector shall also be entitled, upon application, to an ex parte writ of attachment of so much of the assessee’s property as is necessary to satisfy the taxes on the basis of the tax collector’s declaration.(b) An assessee named in an action under subdivision (a) may file with the court a bond sufficient to pay the taxes alleged due in the complaint and petition the court to release the attached property.(c) If the court determines that the action and writ of attachment prior to the delinquency date are unnecessary, the court shall require the county to pay all costs of suit, including attorney’s fees, incurred by the assessee, and the sureties shall be released from liability on the bond. The court may, in its discretion, require payment of the taxes in question as a condition of releasing the sureties. In that case, however, the assessee shall be entitled to interest from the county at the rate of 7 percent per annum from the date the taxes are paid until the date the taxes would have become delinquent.(d) In any case where an action by the tax collector under this section is dismissed and the assessee is not required by the court to pay the taxes as a condition of dismissal and subsequent to the delinquency date the taxes remain unpaid, the county shall be entitled to recover, in addition to the taxes and all penalties and costs accruing thereon, all costs ordered by the court to be paid by the county to the assessee in the first action and all costs incurred by the county in any subsequent actions of the county in collecting the taxes.(e) In all actions and proceedings brought under this section, all courts in which the actions and proceedings are pending shall, upon the request of any party thereto, give the actions and proceedings precedence over all other civil actions and proceedings, except actions and proceedings to which special precedence is otherwise given by law, in the matter of setting them for hearing or trial, and in their hearing or trial, to the end that all the actions and proceedings shall be quickly heard and determined.(Amended by Stats. 1982, Ch. 517, Sec. 363.)
CA Rev & Tax Code § 3007 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 5 - Suits for Taxes|Section 3007.

3007.  Civil actions for delinquent taxes or assessments pursuant to Section 3003 shall be commenced within three years of the date upon which unsecured taxes became delinquent. The limitation period of this section shall be tolled for any and all periods during which a civil action described by this section is prohibited by federal bankruptcy laws or rules, or by a court order.(Added by Stats. 1991, Ch. 532, Sec. 25.)
CA Rev & Tax Code § 3101 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 6 - Unsecured Roll Summary Judgment|Section 3101.

3101.  If any unsecured tax, interest, or penalty imposed under this part is not paid by the last day of the month succeeding the delinquency date, the official collecting taxes on the unsecured roll may file, no sooner than 10 days after the mailing of the notice required in subdivision (b), in the office of the clerk of the court, without fee, a certificate specifying as follows:(a) The fact that a notice of intent to file the certificate had been sent, by registered mail, to the assessee, at his or her last known address, not less than 10 days prior to the date of the certificate. (b) The fact that the notice required in subdivision (a) set forth the following information:(1) The name of the assessee. (2) The description of the property assessed. (3) The assessed value of the property. (4) The fact that judgment will be sought in the amount of the tax, penalty, and interest that is unpaid at the time of the filing of the certificate. (5) The fact that, upon the issuance and recordation of that judgment, additional penalties will continue to accrue at the rate prescribed by law, and that any bond premium posted or other costs to enforce the judgment shall be an added charge. (6) The fact that a recording fee in the amount set forth in Section 27361.3 of the Government Code will be required to be paid for the purpose of the recordation of any satisfaction of the judgment lien. (c) The name of the assessee. (d) The amount for which judgment is to be entered. (e) The fact that the county has complied with all provisions of this part in the computation and the levy of the tax, penalty, and interest. (f) The fact that a request is therein made for the issuance and entry of judgment against the assessee.(Amended by Stats. 2001, Ch. 121, Sec. 3. Effective January 1, 2002.)
CA Rev & Tax Code § 3102 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 6 - Unsecured Roll Summary Judgment|Section 3102.

3102.  The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the county against the assessee in the amount of the tax, penalty, and interest set forth in the certificate. The clerk of the court may file the judgment in a looseleaf book entitled “County Unsecured Property Tax Judgments.”(Amended by Stats. 2001, Ch. 121, Sec. 4. Effective January 1, 2002.)
CA Rev & Tax Code § 3103 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 6 - Unsecured Roll Summary Judgment|Section 3103.

3103.  An abstract or a copy of the judgment with respect to unsecured taxes shall be recorded, without fee, in the office of the county recorder of any county. From the time of the recording, the amount of the tax, penalty, and interest set forth constitutes a lien upon all property of the assessee in the county, owned by him or her or afterward, and before the lien expires, acquired by him or her. The lien has the force, effect, and priority of a judgment lien and continues for 10 years from the date of the recording unless sooner released or otherwise discharged. The lien imposed by this section shall not be valid insofar as personal property is concerned as against a purchaser for value without actual knowledge of the lien.(Amended by Stats. 1991, Ch. 532, Sec. 27.)
CA Rev & Tax Code § 3104 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 6 - Unsecured Roll Summary Judgment|Section 3104.

3104.  Notwithstanding any other provisions of law relating to interest authorized or allowed as a result of any judgment duly entered, the additional penalty provided for in this division shall be imposed in lieu of any such judgment interest.(Added by Stats. 1968, Ch. 911.)
CA Rev & Tax Code § 3104.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 6 - Unsecured Roll Summary Judgment|Section 3104.5.

3104.5.  In addition to any penalty or fee imposed pursuant to this part, a penalty equal to the amount of any bond premium posted, or other costs incurred to enforce the judgment entered pursuant to this chapter shall be imposed.(Added by Stats. 1978, Ch. 1126.)