reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 2191.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 2 - Effect of Tax|Section 2191.3.

2191.3.  (a) The tax collector may make the filing specified in subdivision (b) where either of the following occurs:(1) There is a tax on any of the following:(A) A possessory interest secured only by a lien on that taxed possessory interest.(B) Goods in transit, not secured by any lien on real property.(C) Improvements that have been assessed pursuant to Section 2188.2.(D) Off-roll taxes on escape assessments where the error was not the fault of the assessee and the escape taxes are being paid pursuant to Section 4837.5.(E) Unsecured property not secured by a lien on any real property, and where the tax has become delinquent or where there are prior unpaid and delinquent taxes with respect to that same property.(2) A tax has been entered on the unsecured roll pursuant to Section 482, 531.2, or 4836.5, or transferred to the unsecured roll pursuant to any provision of law.(b) A filing for record without fee in the office of the county recorder of any county of a certificate specifying the amount due, the name, the last four digits of his or her federal social security number, if known, and last known address of the assessee liable for the amount, and compliance with all provisions of this division with respect to the computation and levy of the tax if compliance has in fact occurred. The procedure authorized by this section is cumulative to the procedure provided by Sections 2951 and 3003. The county recorder shall, within 30 days after a filing as described in this subdivision with respect to delinquent taxes on unsecured property, send a notice of the filing to the assessee at the assessee’s last known address. The notice shall contain the information contained in the filing, and shall prominently display on its face the following heading:“THIS IS TO NOTIFY YOU THAT A TAX LIEN HAS BEEN FILED WITH RESPECT TO UNSECURED PROPERTY”(Amended by Stats. 2007, Ch. 189, Sec. 2. Effective January 1, 2008.)
CA Rev & Tax Code § 2191.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 2 - Effect of Tax|Section 2191.4.

2191.4.  From the time of filing the certificate for record pursuant to Section 2191.3, the amount required to be paid together with interest and penalty constitutes a lien upon all personal and real property in the county owned by and then assessed to and in the same name as the assessee named in the certificate or acquired by him or her in that name before the lien expires, except that the lien upon unsecured property shall not be valid against a purchaser for value or encumbrancer without actual knowledge of the lien when he or she acquires his or her interest in the property. The lien has the force, effect, and priority of a judgment lien and continues for 10 years from the time of the recording of the certificate unless sooner released or otherwise discharged.Within 10 years from the date of the recording of the certificate or within 10 years from the date of the last extension of the lien, the lien may be extended by filing for record a new certificate in the office of any county recorder and from the time of the filing the lien as obtained under the original certificate shall be extended to all personal and real property in the county owned by the assessee for 10 years unless sooner released or otherwise discharged. Execution shall issue upon the lien upon request of the tax collector or the official collecting taxes on the unsecured roll in the same manner as execution may issue upon other judgments, and sales shall be held under that execution as prescribed in the Code of Civil Procedure.(Amended by Stats. 1997, Ch. 546, Sec. 1. Effective January 1, 1998.)
CA Rev & Tax Code § 2191.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 2 - Effect of Tax|Section 2191.5.

2191.5.  Section 2191.4 does not give the county a preference over any other lien which attached prior to the date when the certificate of delinquency of unsecured property tax, tax on possessory interest, tax on goods in transit or such tax on improvements respectively, was recorded, and the lien set forth in Section 2191.4 is subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure.(Amended by Stats. 1967, Ch. 1128.)
CA Rev & Tax Code § 2191.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 2 - Effect of Tax|Section 2191.6.

2191.6.  Except as otherwise provided in Section 2191.4, the lien resulting from the recording of the certificate pursuant to Section 2191.3 shall be removed and discharged either:(a) Upon payment of the tax, any applicable penalty and interest, and a recording fee in the amount required by Section 27361.3 of the Government Code for each release of lien issued for each county in which the certificate was recorded, and upon the recording of a certificate of release or discharge of the lien in the office of the recorder of each county in which the certificate was filed. The recording fee, together with a certificate of release or discharge, shall be transmitted to the county recorder who shall record the certificate; or(b) When the tax is legally canceled and a certificate of release or discharge is recorded in the office of the county recorder. A recording under this subdivision shall be made without fee.(Amended by Stats. 1985, Ch. 316, Sec. 15.)
CA Rev & Tax Code § 2191.10 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 2 - Effect of Tax|Section 2191.10.

2191.10.  Notwithstanding any other law, the board of supervisors of a county may adopt an ordinance or resolution to provide that a tax on real or personal property is not a lien against the property assessed or the assessee and shall not be recorded by the tax collector if the amount of the tax assessed against the property or the assessee is less than an amount set by that ordinance or resolution, up to two hundred dollars ($200), excluding any interest, penalties, or other fees. This section does not authorize a county to exempt any property from taxation, and does not relieve the taxpayer from the obligation to pay any tax.(Added by Stats. 2017, Ch. 164, Sec. 1. (SB 624) Effective January 1, 2018.)
CA Rev & Tax Code § 2192 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 2 - Effect of Tax|Section 2192.

2192.  Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for which the taxes are levied.(Amended by Stats. 1995, Ch. 499, Sec. 18. Effective January 1, 1996.)
CA Rev & Tax Code § 2192.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 2 - Effect of Tax|Section 2192.1.

2192.1.  Every tax declared in this chapter to be a lien on real property, and every public improvement assessment declared by law to be a lien on real property, have priority over all other liens on the property, regardless of the time of their creation. Any tax or assessment described in the preceding sentence shall be given priority over matters including, but not limited to, any recognizance, deed, judgment, debt, obligation, or responsibility with respect to which the subject real property may become charged or liable.(Amended by Stats. 1993, Ch. 853, Sec. 1. Effective October 6, 1993.)
CA Rev & Tax Code § 2192.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 2 - Effect of Tax|Section 2192.2.

2192.2.  Upon the sale, other than a tax sale under this division or a sale pursuant to Article 1 (commencing with Section 2920) of Chapter 2 of Title 14 of Part 4 of Division 3 of the Civil Code, conducted under judicial process or otherwise by any sheriff, trustee, receiver, or other ministerial officer, of any real property upon which ad valorem property taxes or assessments are due and unpaid at the time of sale, the proceeds from that sale shall, after the payment of necessary and incidental sale expenses, be first applied to the amount of those ad valorem property taxes and assessments and be transmitted by the conducting officer to the officer responsible for the collection of those taxes and assessments.(Amended by Stats. 1996, Ch. 872, Sec. 139. Effective January 1, 1997.)
CA Rev & Tax Code § 2193 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 2 - Effect of Tax|Section 2193.

2193.  Every lien created by this division has the effect of an execution duly levied against the property subject to the lien.(Amended by Stats. 1939, Ch. 611.)
CA Rev & Tax Code § 2194 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 2 - Effect of Tax|Section 2194.

2194.  (a) Except as otherwise provided in this chapter, the judgment is satisfied and the lien removed when, but not before, either of the following occur:(1) The tax is paid or legally canceled.(2) The property is sold to satisfy the tax lien.(b) For purposes of this section, the tax is not deemed paid or legally canceled by virtue of a sale of a tax certificate for that tax pursuant to Section 4521.(Amended by Stats. 1995, Ch. 189, Sec. 1. Effective July 24, 1995.)
CA Rev & Tax Code § 2195 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 2 - Effect of Tax|Section 2195.

2195.  Thirty years after any tax becomes a lien, if the lien has not been otherwise removed, the lien ceases to exist and the tax is conclusively presumed to be paid. The official having charge of the records of the tax shall mark it “Conclusively presumed paid.” Property for which a power to sell has been recorded for nonpayment of taxes is not subject to the provisions of this section.(Amended by Stats. 1997, Ch. 546, Sec. 2. Effective January 1, 1998.)
CA Rev & Tax Code § 2196 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 2 - Effect of Tax|Section 2196.

2196.  (a) If the tax collector determines, following the presentation of evidence by the owner or assessee of real property, that a lien on that property for unpaid taxes, assessments, fees, or charges levied by a local public entity has been erroneously filed for recordation, the tax collector shall send a document to the recorder stating the facts that indicate the erroneous filing. The document shall be clearly labeled with the words “Removal of Invalid Lien,” and shall be signed by either the tax collector or his or her deputy.(b) The recorder shall mail the original “Removal of Invalid Lien” document to the owner of the property after recording the document.(c) For purposes of this section, “local public entity” means a county, a city, or a district.(Amended by Stats. 1998, Ch. 497, Sec. 2. Effective January 1, 1999.)
CA Rev & Tax Code § 2501 (2021)
2021 California Code|Revenue and Taxation Code - RTC|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 by this chapter.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 2502 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 1 - Medium of Payment|Section 2502.

2502.  Taxes may be paid in legal tender or in money receivable in payment of taxes by the United States. The tax collector shall have the right to refuse the payment in coins of property taxes, penalties and interest, and any other charges associated with the payment of property taxes.(Amended by Stats. 1992, Ch. 523, Sec. 10. Effective January 1, 1993.)
CA Rev & Tax Code § 2503 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 1 - Medium of Payment|Section 2503.

2503.  A tax levied for a special purpose shall be paid in such funds as may be directed.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 2503.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 1 - Medium of Payment|Section 2503.1.

2503.1.  As used in this division, “electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, which is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to credit or debit an account.(Amended by Stats. 2004, Ch. 194, Sec. 4. Effective January 1, 2005.)
CA Rev & Tax Code § 2503.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 1 - Medium of Payment|Section 2503.2.

2503.2.  (a) The tax collector for any city, county, or city and county may, in his or her discretion, accept electronic funds transfers in payment for a purchase at a tax sale, of any tax, assessment, or on a redemption.(b) The tax collector for any city, county, or city and county may, in his or her discretion, require any taxpayer, or any paying agent of a taxpayer or taxpayers, who makes an aggregate payment of fifty thousand dollars ($50,000) or more on the two most recent regular installments on the secured roll or on the one installment of the most recent unsecured tax roll, to make subsequent payments by electronic funds transfer.(c) Any taxpayer or paying agent making payment by electronic funds transfer shall provide any supporting documentation and electronic information as requested by the tax collector. An electronic funds transfer made pursuant to this section shall be made to the bank account designated by the tax collector.(d) Any costs incurred by the tax collector as a result of the acceptance of electronic funds transfers pursuant to this section shall be considered administrative costs of tax collection, except that if for any reason the electronic funds transfer is not completed, those costs shall be recovered as provided in subdivision (g).(e) The acceptance of an electronic funds transfer shall constitute payment of a tax, assessment, or redemption as of the date of acceptance when, but not before, the transfer has been completed. An electronic funds transfer is completed by acceptance by the bank designated by the tax collector of the payment specified by the originator’s payment order.(f) If an electronic funds transfer is not accepted for any reason, any record of payment entered on any official record indicating the acceptance of that transfer shall be canceled, and the tax or assessment shall be a lien as if no payment has been attempted. When a cancellation of a record of payment is made, the canceling officer shall record the cancellation on the record that contained the notation of payment, and immediately shall cause a written notice of cancellation to be sent to the person attempting the electronic funds transfer.(g) Upon notice of nonacceptance of an electronic funds transfer, the tax collector may charge the person who attempted the electronic funds transfer a fee not to exceed the costs of processing the transfer, providing notice of nonacceptance to that person, and making required cancellations on the tax roll. The amount of any fee charged pursuant to this subdivision shall be set by the governing body of the relevant city, county, or city and county, and may be added to the tax bill and collected in the same manner as costs recovered pursuant to Section 2621.(Amended by Stats. 2004, Ch. 194, Sec. 5. Effective January 1, 2005.)
CA Rev & Tax Code § 2504 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 1 - Medium of Payment|Section 2504.

2504.  As used in this division, “negotiable paper” means checks, drafts, and money orders.(Amended by Stats. 2007, Ch. 340, Sec. 3. Effective January 1, 2008.)
CA Rev & Tax Code § 2505 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 1 - Medium of Payment|Section 2505.

2505.  (a) Except as provided in subdivision (b), the tax collector or treasurer for any city or county may in his or her discretion accept negotiable paper in payment of any tax, or assessment, or on a redemption.(b) The tax collector of a county shall accept a certificate of eligibility to pay all or any part of any ad valorem property tax, special assessment, or other charge or user fee appearing on the county tax bill. The tax collector, treasurer, or other official charged with the duty of collecting taxes for a chartered city which levies and collects its own property taxes shall accept a certificate of eligibility to pay all or any part of any ad valorem property tax, special assessment, or other charge or user fee appearing on the tax bill of such city. A certificate for partial payment shall not be accepted unless accompanied by an amount sufficient to fully pay the remaining ad valorem property taxes, special assessment, or other charge or fee appearing on the respective tax bill installment.(c) For the 1978–79 fiscal year and thereafter, except as to those amounts which can be paid by a certificate pursuant to subdivision (c), the tax collector shall not accept a certificate of eligibility to pay all or part of any installment if tendered after the delinquency date thereof, unless accompanied by an amount sufficient to fully pay any delinquent taxes, assessments, costs, penalties, interest, fees or other charges resulting from the delinquency or delinquencies.(d) In no event shall a certificate of eligibility be accepted later than the expiration date designated thereon.(Amended by Stats. 2017, Ch. 387, Sec. 17. (SB 205) Effective January 1, 2018.)
CA Rev & Tax Code § 2506 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 1 - Medium of Payment|Section 2506.

2506.  The acceptance of negotiable paper constitutes a payment of a tax, assessment, or redemption as of the date of acceptance when, but not before, the negotiable paper is duly paid.(Amended by Stats. 1957, Ch. 155.)
CA Rev & Tax Code § 2507 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 1 - Medium of Payment|Section 2507.

2507.  The officer accepting negotiable paper may deposit it daily with a bank for collection and receive from the bank cashier’s checks in an amount equal to the total deposits. The cashier’s checks shall be deposited in the county treasury like cash received for the same purpose. The officer accepting negotiable paper may at his option deposit such negotiable paper daily in the county treasury instead of in a bank; and the county treasurer shall handle such negotiable paper like any other negotiable paper accepted by him.(Amended by Stats. 1945, Ch. 1033.)
CA Rev & Tax Code § 2508 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 1 - Medium of Payment|Section 2508.

2508.  If any negotiable paper is returned unpaid to the bank with which it was deposited pursuant to any requirement of this division, the bank shall return it to the officer who deposited it and, if its amount has been included in any cashier’s check given by the bank, the bank is entitled to a refund in the amount of the unpaid negotiable paper. Any negotiable paper redeemed by or charged back to the county treasurer by reason of nonpayment shall be returned to the officer who deposited it in exchange for currency or other negotiable paper or for the warrant of the county auditor drawn on the fund into which the original deposit was made.(Amended by Stats. 2005, Ch. 22, Sec. 180. Effective January 1, 2006.)
CA Rev & Tax Code § 2509 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 1 - Medium of Payment|Section 2509.

2509.  If any negotiable paper is not paid on due presentment for any reason, any record of payment made on any official record because of its acceptance shall be canceled, and the tax or assessment is a lien as though no payment has been attempted.The officer accepting negotiable paper shall make any memoranda necessary to enable him to make proper cancellation on its return without payment.(Amended by Stats. 1957, Ch. 155.)
CA Rev & Tax Code § 2509.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 1 - Medium of Payment|Section 2509.1.

2509.1.  Notwithstanding any other provision of law, after the return to the depositing county officer of any unpaid negotiable paper, the tax collector may charge the person who attempted payment through the unpaid negotiable paper a fee not to exceed the cost of making required notifications to the person, processing the returned unpaid negotiable paper, and making the required cancellations on the tax roll. The fee amount shall be set by the board of supervisors and be subject to the fee review procedures required by Section 54986 of the Government Code. The fee may be added to the tax bill and collected in the same manner as costs recovered under Section 2621.(Added by Stats. 1990, Ch. 126, Sec. 17. Effective June 11, 1990.)
CA Rev & Tax Code § 2510 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 1 - Medium of Payment|Section 2510.

2510.  When a cancellation is made, the officer making it shall record it on the record where the notation of payment was made. He shall immediately send a notice to the person who attempted payment by the negotiable paper of the cancellation of the payment.The validity of any tax, assessment, or penalty is not affected by failure or irregularity in giving the notice.(Amended by Stats. 1957, Ch. 155.)
CA Rev & Tax Code § 2511 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 1 - Medium of Payment|Section 2511.

2511.  By resolution of the board of supervisors passed by a four-fifths vote, any county warrant for a particular fiscal year may be received in payment of taxes for the same fiscal year levied by the county issuing the warrants if the amount of the warrant does not exceed the amount of taxes being paid. If registered, warrants shall be received only in the order of registration.(Enacted by Stats. 1939, Ch. 154.)