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.)
Section 2704
Rev. & Tax. Code § 2704, under Collection in Equal Installments.
Rev. & Tax. Code § 2704