reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 2825 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3 - Collection of Part of an Assessment|ARTICLE 3 - Applications and Computations for Separate Assessments|Section 2825.

2825.  If the assessor has set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of the parcel, the amount due on the parcel is the sum of the following:(a) That amount computed by multiplying the assessed value of the parcel by the applicable tax rate for the current year.(b) That amount set forth in the certification of the taxing agency or revenue district as being the portion of the lien which is to continue to be levied or placed on the parcel.(c) Delinquent penalties in an amount which bears the same proportion to the delinquent penalties in the whole assessment as the amount of taxes and liens on the parcel bears to the total amount of taxes and liens levied against the whole assessment.(d) Costs computed in the same manner provided for the computation of delinquent penalties.(Added by Stats. 1968, Ch. 1293.)
CA Rev & Tax Code § 2826 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3 - Collection of Part of an Assessment|ARTICLE 3 - Applications and Computations for Separate Assessments|Section 2826.

2826.  If the assessor has not set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of the parcel, the amount due on the parcel is the sum of the following:(a) The amount computed by multiplying the assessed value of the parcel by the applicable tax rate for the current year.(b) That amount of the tax on personal property, or leasehold improvements, or possessory interests computed by multiplying the assessed value by the applicable tax rate for the current year, which bears the same proportion as the value of the parcel bears to the value of the whole assessment excepting the value of such personal property, leasehold improvements, or possessory interests.(c) The amount set forth in the certification of the taxing agency or revenue district as being the portion of the lien which is to continue to be levied or placed on the parcel.(d) Delinquent penalties in an amount which bears the same proportion to the delinquent penalties in the whole assessment as the amount which is the sum of the amounts determined in (a) and in (b) and in (c) above bears to the total amount of taxes and liens levied against the whole assessment.(e) Costs computed in the same manner as provided for the computation of delinquent penalties.(Added by Stats. 1968, Ch. 1293.)
CA Rev & Tax Code § 2827 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3 - Collection of Part of an Assessment|ARTICLE 3 - Applications and Computations for Separate Assessments|Section 2827.

2827.  The amount due on the remaining parcel shall be the difference between the amount due on the whole assessment and the amount due on the parcel separately assessed.(Added by Stats. 1968, Ch. 1293.)
CA Rev & Tax Code § 2901 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2901.

2901.  Taxes on unsecured property are due on the lien date.(Amended by Stats. 1943, Ch. 689.)
CA Rev & Tax Code § 2902 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2902.

2902.  The assessment of unsecured property shall be deemed complete for the purpose of enforcing the collection thereof when the assessor has made a record in writing of the assessment in such form as the board may prescribe.(Added by Stats. 1943, Ch. 689.)
CA Rev & Tax Code § 2903 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2903.

2903.  The tax collector shall collect taxes on unsecured property.(Amended by Stats. 1974, Ch. 166.)
CA Rev & Tax Code § 2905 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2905.

2905.  In collecting taxes on unsecured property the tax rate to be used is the rate for property of the same kind on the secured roll last fixed before the lien date for the taxes to be collected. In the event that the assessment ratio is changed, the tax rate for unsecured property shall reflect the difference in ratios and shall be based on the assessment ratio for the current year. In collecting taxes on unsecured property that escaped taxation in any prior year or years the rate to be used shall be the rate to which the property would have been subject if it appeared upon the roll in the year when it should have been lawfully assessed. In the event the assessment ratio is changed, the assessed value utilized in determining the amount of the escape assessment shall be that which would have been employed in the year when it should have been lawfully assessed. The taxes on unsecured property shall be computed in dollars and cents, rejecting the fractions of a cent.(Amended by Stats. 1978, Ch. 1207.)
CA Rev & Tax Code § 2909.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2909.1.

2909.1.  To enable the tax collector to collect taxes on unsecured property on or after the due date, the assessor shall deliver to the tax collector, as soon as practicable after that date, a record in writing of the assessment of the unsecured property in such form as the board may prescribe.(Amended by Stats. 1974, Ch. 166.)
CA Rev & Tax Code § 2910.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2910.1.

2910.1.  (a) The tax collector may, no later than 30 days prior to the date on which taxes are delinquent and as soon as reasonably possible after receipt of the extended assessment roll, mail or electronically transmit a tax bill for every assessment on the unsecured roll on which taxes are due, unless the total tax bill amount due is too small to justify the cost of collection.(b) Failure to receive a tax bill shall not relieve the lien of taxes, nor shall it prevent the imposition of penalties imposed by this code. However, the penalty imposed for delinquent taxes as provided by any section in this code shall be canceled if the assessee does either of the following:(1) Convinces the tax collector that the assessee did not receive the tax bill mailed to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector.(2) Demonstrates to the tax collector that the delinquency is due to the tax collector’s failure to mail or electronically transmit the tax bill to the address provided on the tax roll or electronic address provided and authorized by the taxpayer to the tax collector.(Amended by Stats. 2021, Ch. 433, Sec. 7. (SB 825) Effective January 1, 2022.)
CA Rev & Tax Code § 2910.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2910.5.

2910.5.  When taxes on unsecured property 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:(a) The name of the assessee.(b) The amount of the assessment.(c) The amount of tax paid.(d) The beginning and ending of the fiscal year for which the tax is paid.(Amended by Stats. 1983, Ch. 1224, Sec. 20.)
CA Rev & Tax Code § 2910.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2910.7.

2910.7.  Any person who receives a tax bill respecting property which has been assessed to another and who has power, pursuant to written or oral authorization, to pay the taxes on behalf of another shall after the taxes have been paid in full and within 30 days of the receipt of the written request of the assessee, either deposit the orginal or a copy of the bill in the United States mail in an envelope addressed to the last known address of the assessee as shown on the bill, postage being prepaid, or deliver it otherwise to the assessee within said 30 days.(Added by Stats. 1955, Ch. 1457.)
CA Rev & Tax Code § 2913 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2913.

2913.  The tax collector shall record a payment of taxes on the unsecured roll by either of the following methods:(a) By marking the fact and date of payment on the unsecured roll opposite the tax to which the payment relates.(b) By recording the fact and date of payment on a machine prepared list or in the form of an electronic data processing record.(Repealed and added by Stats. 1993, Ch. 1187, Sec. 23. Effective January 1, 1994.)
CA Rev & Tax Code § 2921.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2921.5.

2921.5.  Taxes, penalties, and costs on unsecured property, as defined in subdivision (b) of Section 134, shall be transferred from the “secured roll” to the “unsecured roll” of the corresponding year by the county auditor on order of the board of supervisors with the written consent of the county legal advisor pursuant to Article 5 (commencing with Section 5081) of Chapter 4 of Part 9 at the same time the taxes are canceled on the property, and shall be collected in the same manner as other delinquent taxes on the “unsecured roll.” Amounts transferred pursuant to this section continue to be subject to delinquent penalties until the amounts are paid and are collectible from either the person from whom the property was acquired or the public entity that acquired the property.(Amended by Stats. 2003, Ch. 62, Sec. 276. Effective January 1, 2004.)
CA Rev & Tax Code § 2922 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2922.

2922.  (a) Taxes on the unsecured roll as of July 31, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later, on August 31 and thereafter subject to a delinquent penalty of 10 percent. (b) Taxes added to the unsecured roll after July 31, if unpaid are delinquent and subject to a penalty of 10 percent at 5 p.m., or the close of business, whichever is later, on the last day of the month succeeding the month of enrollment. (c) Taxes transferred to the unsecured roll pursuant to any provision of law and already subject to penalties also transferred, shall be subject only to the additional penalties and costs prescribed in subdivisions (d) and (e), which shall attach beginning July 1 and on the first day of each month thereafter. (d) Unsecured taxes remaining unpaid at 5 p.m., or the close of business, whichever is later, on the last day of the second month after the 10-percent penalty attaches shall be subject to an additional penalty of 11/2 percent attaching on the first day of each succeeding month on the amount of the original tax. The additional penalties shall continue to attach until the time of payment or until the time a court judgment is entered for the amount of unpaid taxes and penalties, whichever occurs first.(e) In addition to the penalties imposed by this section, the tax collector may collect actual costs of collection incurred by the county up to the time the delinquency is paid. (f) When the last day of a month falls on Saturday, Sunday, or a legal holiday, any penalty to which the tax becomes subject on that date shall not attach if the tax collector receives payment in full by 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. 24. Effective January 1, 1995.)
CA Rev & Tax Code § 2922.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2922.5.

2922.5.  Notwithstanding Section 2922, with respect to taxes on the unsecured roll where an application for reduction in assessment has been filed pursuant to Section 1607 and the board reduces the assessment in dispute, Section 4985 shall apply.If a taxpayer does not pay by the delinquency date established by Section 2922 and indicated on the unsecured assessment roll, interest at the rate of 1 percent per month on the unpaid tax shall be charged from that date to the date of correction. Taxes unpaid by 5 p.m., or the close of business, whichever is later, on the date established by Section 4985 are delinquent and thereafter a delinquent penalty of 10 percent attaches to them. If taxes are not paid by 5 p.m., or the close of business, whichever is later, on the last day of the second succeeding month after the 10-percent penalty attaches, an additional penalty of 11/2 percent attaches to them on the first day of each month thereafter until the time of payment or until the time a court judgment is entered for the amount of the unpaid taxes and penalties, whichever occurs first. This section is not applicable to assessments made pursuant to Section 501, or to assessments made pursuant to Section 531.2 where the escape is the result of an act or omission of the assessee and to assessments made pursuant to Sections 531.3, 531.4, and 531.5.(Amended by Stats. 1991, Ch. 532, Sec. 23.)
CA Rev & Tax Code § 2923 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2923.

2923.  Any county department, officer, or employee charged by law with the collection of any delinquent taxes on unsecured property may file a verified application with the board of supervisors for a discharge from accountability for the collection of the taxes, penalty, interest, or any other charge pertaining thereto, in accordance with Sections 25257, 25258, 25259, and 25259.5 of the Government Code.(Amended by Stats. 2011, Ch. 352, Sec. 4. (SB 948) Effective January 1, 2012.)
CA Rev & Tax Code § 2927 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2927.

2927.  The collector of taxes on unsecured property shall prepare a delinquent roll or abstract list of unpaid items from the unsecured roll.(Added by Stats. 1961, Ch. 489.)
CA Rev & Tax Code § 2927.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2927.1.

2927.1.  The delinquent roll or abstract list shall contain all the essential information relating to unpaid items shown in the rolls from which it is prepared and shall be in a form approved by the auditor and board of supervisors.(Added by Stats. 1961, Ch. 489.)
CA Rev & Tax Code § 2927.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2927.2.

2927.2.  Annually, after the taxes on the unsecured roll become delinquent, the collector shall insert in the abstract list or prepare a delinquent roll or an abstract list of, all unpaid items.(Added by Stats. 1961, Ch. 489.)
CA Rev & Tax Code § 2927.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2927.3.

2927.3.  Upon completion of any delinquent roll or abstract list, or the insertion of new information on an abstract list, the auditor shall certify thereon that it contains a true and correct statement of all essential information necessary to the collection of and relating to upaid taxes on unsecured property recorded in the rolls specified by the auditor in the certificate. All entries formerly required by law to be made on the specified rolls shall thereafter be made on the delinquent roll or the abstract list.(Added by Stats. 1961, Ch. 489.)
CA Rev & Tax Code § 2927.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2927.4.

2927.4.  Errors occurring in the delinquent roll or abstract list may be corrected under the same conditions, except as to time, and in the same manner as they would be corrected if they occurred on the original unsecured roll.(Added by Stats. 1961, Ch. 489.)
CA Rev & Tax Code § 2927.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2927.5.

2927.5.  The delinquent roll, abstract list, or a copy certified by the collector, showing unpaid taxes against any unsecured 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, equalization and levy of taxes.(Added by Stats. 1961, Ch. 489.)
CA Rev & Tax Code § 2927.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2927.6.

2927.6.  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 § 2927.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2927.7.

2927.7.  Notwithstanding any other provision of law, if the tax collector can determine that an assessee on the unsecured roll has a recorded, undivided interest in the property assessed, the tax collector may, at the assessee’s request, accept pro rata payment of taxes due. The assessee shall pay to the tax collector an amount equal to the percentage of the total property comprised by the assessee’s undivided interest assessed as a pro rata payment to the total amount due at the time of payment. Upon proper payment, the assessee shall be discharged from the tax lien.(Added by Stats. 1990, Ch. 126, Sec. 22. Effective June 11, 1990.)
CA Rev & Tax Code § 2928 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2928.

2928.  Any original unsecured roll containing the information set forth in the delinquent roll or in an abstract list may be destroyed by the county officer in possession of the rolls if (a) the destruction, in all cases, has first been approved by order of the board of supervisors, (b) the delinquent roll or abstract list has first been certified as correct and complete by the county auditor, and (c) a certified, permanent record on a substitute media has been prepared in accordance with Section 26205 of the Government Code and the substitute media will be retained for at least five years from the date of the creation of the original document. The substitute media may also be destroyed following the expiration of the five-year retention period.(Amended by Stats. 1990, Ch. 126, Sec. 23. Effective June 11, 1990.)
CA Rev & Tax Code § 2928.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 1 - General Provisions|Section 2928.1.

2928.1.  Upon destruction of the original unsecured roll pursuant to Section 2928, any taxes on any property or any interest therein which theretofore became delinquent but does not appear in the delinquent roll or abstract list shall conclusively be presumed to have been paid and the delinquency satisfied.(Added by Stats. 1961, Ch. 489.)
CA Rev & Tax Code § 2951 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 2 - Seizure and Sale|Section 2951.

2951.  Taxes due on unsecured property may be collected by seizure and sale of any of the following property belonging or assessed to the assessee:(a) Personal property.(b) Improvements.(c) Possessory interests.(Added by renumbering Section 2914 by Stats. 1974, Ch. 908.)
CA Rev & Tax Code § 2952 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 2 - Seizure and Sale|Section 2952.

2952.  A record shall be kept of the property seized and sold.(Added by renumbering Section 2915 by Stats. 1974, Ch. 908.)
CA Rev & Tax Code § 2953 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 4 - Collection on the Unsecured Roll|ARTICLE 2 - Seizure and Sale|Section 2953.

2953.  Property shall not be seized or sold in satisfaction of taxes on unsecured property until after the date such taxes become delinquent, unless the tax collector first determines that seizure prior to that date is necessary because there is a great probability that the taxes will not be collectible after the delinquency date due to the financial condition of the taxpayer or other suitable reason, and prior to the seizure files a written declaration under penalty of perjury with the clerk of the board of supervisors setting forth the grounds and necessity for such seizure.The tax collector shall deliver a copy of the declaration to the assessee at the time of seizure.(Added by Stats. 1974, Ch. 908.)