reglab/statecodes huggingface dataset:
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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 up to fifty-five dollars ($55), but no more than the actual cost, 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. 2022, Ch. 451, Sec. 2. (SB 1494) Effective January 1, 2023.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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 up to fifty-five dollars ($55), but no more than the actual cost, 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. 2022, Ch. 451, Sec. 3. (SB 1494) Effective January 1, 2023.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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 1 - General Provisions and Definitions › Section 2801.

2801. It is hereby declared to be the policy of the state and the intent of this chapter to provide for:
(a) The satisfaction and removal of any lien secured to any parcel of real property appearing on the current roll.
(b) The payment of taxes on any parcel of real property separately from the whole assessment, if the parcel (1) is described in any duly executed and recorded deed, purchase contract, deed of trust, mortgage, or final decree of court; or (2) has a separate valuation on the current roll.
(Repealed and added by Stats. 1968, Ch. 1293.)
2023 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 1 - General Provisions and Definitions › Section 2802.

2802. For the purposes of this chapter:
(a) Improvements are not a parcel separate from the land on which they are situated.
(b) An undivided interest is a parcel separate from the whole assessment.
(c) A lien is the amount created by the assessment of personal property, or leasehold improvements, or possessory interests; or the amount levied against property by a taxing agency or revenue district when such amount is not determined by the application of a tax rate on a valuation of property. A lien includes any special assessment bond, or installment thereof, together with interest and charges authorized and accruing thereto. A lien also includes any charge of any nature whatsoever authorized by law to be levied against property by any taxing agency or revenue district.
(Repealed and added by Stats. 1968, Ch. 1293.)
2023 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 2 - Payments › Section 2811.

2811. Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the following:
(a) The amount computed by multiplying the assessed value of the personal property, or leasehold improvements, or possessory interests by the applicable tax rate for the current year, if the lien sought to be satisfied and removed was created by a determination of the value of personal property, or leasehold improvements, or possessory interests; or the amount of the lien of the special assessment; or the amount of any other lien authorized by law to be levied against real property.
(b) Delinquent penalties in an amount which bear the same proportion to the delinquent penalties in the whole assessment as the amount of the lien bears to the total taxes in the whole assessment.
(c) Costs computed in the same manner as provided for the computation of delinquent penalties.
(Added by Stats. 1968, Ch. 1293.)
2023 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 2 - Payments › Section 2812.

2812. The amount due on the remainder of the assessment shall be the difference between the amount due on the whole assessment and the amount paid to satisfy and remove the lien.
(Added by Stats. 1968, Ch. 1293.)
2023 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 2824.

2824. The assessor shall transmit the application to the auditor, who shall enter the descriptions and the valuations of the parcels on the roll, and shall compute the amount due thereon.
(Added by Stats. 1968, Ch. 1293.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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 1
1
/
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.)