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California Statutes, Title RTC

California/Statutes

← All California coverage

Title RTC, California Rev. & Tax. Code

419 chapters · 7,339 sections in this title.

All chapters in Title RTC7,339 Ch 3, New Construction1,035 Ch 1, Base Year Values952 Ch 4, Assessment Appeals937 Ch 5, Taxpayer Reporting782 Ch 2, Change in Ownership and Purchase767 Ch 6, Allocation of Property Tax Revenue731 Ch 7, Responsibility of Assessor649 Ch 8, Tax Delinquent Vessels292 Ch 9, Disposition of Proceeds167 Ch 3.5, Change in Ownership and New Construc…148 Ch 10, Rights of Purchaser of Tax-Deeded Pr…86 Ch 13, Gain or Loss on Disposition of Property61 Ch 15, Gain or Loss on Disposition of Property58

7,339 sections·Filtered byTitle RTC✕

Rev. & Tax. Code § 2192 Section 2192
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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.)
Rev. & Tax. Code § 2192.1 Section 2192.1
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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 i…
Rev. & Tax. Code § 2192.2 Section 2192.2
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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 mi…
Rev. & Tax. Code § 2193 Section 2193
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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.)

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Rev. & Tax. Code § 2194 Section 2194

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(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 t…

Rev. & Tax. Code § 2195 Section 2195

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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 p…

Rev. & Tax. Code § 2196 Section 2196

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(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 …

Rev. & Tax. Code § 2601 Section 2601

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(a) On or before the fourth Monday in September, the auditor shall deliver the secured roll to the tax collector, with an affixed affidavit, subscribed by him, as follows: “I, ____, Auditor of ____ County, swear that I received the assessment roll from the assessor, with his affi…

Rev. & Tax. Code § 2602 Section 2602

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The tax collector shall collect all property taxes. (Amended by Stats. 1974, Ch. 166.)

Rev. & Tax. Code § 2603 Section 2603

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At the time the auditor delivers the local assessment roll to the tax collector, he shall charge the collector with the taxes extended thereon, together with the taxes extended on the board roll. (Amended by Stats. 1981, Ch. 261, Sec. 21.)

Rev. & Tax. Code § 2604 Section 2604

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When property the taxes on which are to be collected by the tax collector is placed on the roll after it has been delivered to the tax collector, the auditor shall immediately compute and enter the tax and other charges and make the necessary changes in his account with the tax c…

Rev. & Tax. Code § 2605 Section 2605

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The following taxes on the secured roll are due and payable November 1: (a) All taxes on personal property. (b) Half the taxes on real property, and if the amount is not evenly divisible by two, the odd cent is also due and payable unless the roll shows the odd cent as part of th…

Rev. & Tax. Code § 2606 Section 2606

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The second half of taxes on real property on the secured roll is due and payable February 1. (Amended by Stats. 1997, Ch. 546, Sec. 5. Effective January 1, 1998.)

Rev. & Tax. Code § 2607 Section 2607

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The entire tax on real property may be paid when the first installment is due and payable or at any time thereafter until the properties on the current roll become tax defaulted. The second installment may be paid separately only if the first installment has been paid. The tax co…

Rev. & Tax. Code § 2607.1 Section 2607.1

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Upon authorization of the board of supervisors, the tax collector shall accept payment of the second installment of the tax on real property at a discounted amount, as established annually by the board, if payment is made on or before the date the first installment is due. (Added…

Rev. & Tax. Code § 2608 Section 2608

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The tax collector may fix a date preceding the due date when payments may be made. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 2609 Section 2609

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On or before November 1 of each year, the tax collector shall publish a notice specifying: (a) The dates when taxes on the secured roll will be due. (b) The times when these taxes will be delinquent. (c) The penalties and costs for delinquency. (d) That all taxes may be paid when…

Rev. & Tax. Code § 2610 Section 2610

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The notice shall be published once a week for two weeks in a newspaper, if there is one published in the county, or, if none, by posting it in three public places in each township. (Enacted by Stats. 1939, Ch. 154.)

Rev. & Tax. Code § 2610.5 Section 2610.5

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Annually, on or before November 1, the tax collector shall mail or electronically transmit a county tax bill or a copy thereof for every property on the secured roll. This requirement need not be met where no taxes are due. Failure to receive a tax bill shall not relieve the lien…

Rev. & Tax. Code § 2610.6 Section 2610.6

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When the tax collector sends a tax bill to any person respecting property which has been assessed to another and who has the power, pursuant to written or oral authorization, to pay the taxes on behalf of another, the tax collector shall send to the assessee an information copy o…

Rev. & Tax. Code § 2611 Section 2611

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A notice shall be printed on all tax bills specifying that if taxes are unpaid, it will be necessary as provided by law to pay: (a) Delinquency penalties. (b) Costs. (c) Redemption penalties. (d) Redemption fee. (Amended by Stats. 1949, Ch. 247.)

Rev. & Tax. Code § 2611.1 Section 2611.1

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Any county department, officer, or employee charged by law with the collection of any county tax assessment, penalty or cost, license fees or money owing the county for any reason, that is due and payable, may file a verified application with the board of supervisors for a discha…

Rev. & Tax. Code § 2611.2 Section 2611.2

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The application for a discharge of accountability shall include: (a) A statement of the nature of the amount owing. (b) The names of the assessees or persons liable and the amount owed by each. (c) The estimated cost of collection. (d) Any other fact warranting the discharge, exc…

Rev. & Tax. Code § 2611.3 Section 2611.3

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The board of supervisors may make an order discharging the department, officer, or employee, from further accountability and direct the county auditor to adjust any charge against said department, officer, or employee, in a like amount. (Added by Stats. 1957, Ch. 1360.)

Rev. & Tax. Code § 2611.4 Section 2611.4

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Any county department, officer or employee may refrain from collecting any tax, assessment, penalty or cost, license fees or money owing to the county where the amount to be collected is twenty dollars ($20) or less. Nothing in this section shall be construed as releasing any per…

Rev. & Tax. Code § 2611.5 Section 2611.5

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(a) At the option of a county and when authorized by resolution of the board of supervisors pursuant to Article 4 (commencing with Section 29370) of Chapter 2 of Division 3 of Title 3 of the Government Code, a cash difference fund may be used to increase the amount tendered to th…

Rev. & Tax. Code § 2611.6 Section 2611.6

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The following information shall be included in each county tax bill, whether mailed or electronically transmitted, or in a separate statement accompanying the bill: (a) The full value of locally assessed property, including assessments made for irrigation district purposes in acc…

Rev. & Tax. Code § 2611.7 Section 2611.7

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(a) Upon the written request of a taxpayer made no later than September 1, a tax collector who has adopted this section pursuant to paragraph (4) of subdivision (c) shall, subject to subdivisions (b) and (c), issue a consolidated tax statement, for all of the properties entered o…

Rev. & Tax. Code § 2612 Section 2612

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On the tax bill for tax-defaulted property shall appear in writing the fact that prior year taxes are in default. The tax bill may contain language such as “prior year taxes delinquent,” “prior year taxes in default,” “unpaid prior year taxes jeopardize property,” or any other la…

Rev. & Tax. Code § 2612.5 Section 2612.5

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The tax collector shall issue separate tax bills for tax-defaulted property and property which is not tax delinquent. Where tax-defaulted property and property which is not tax delinquent have been included or combined in one assessment, the tax collector may request the assessor…

Rev. & Tax. Code § 2612.6 Section 2612.6

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The auditor shall enter the descriptions and the separate valuations on the roll in lieu of the original assessment, shall compute the taxes and penalties thereon and notify the tax collector thereof. (Added by Stats. 1957, Ch. 850.)

Rev. & Tax. Code § 2613 Section 2613

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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…

Rev. & Tax. Code § 2614 Section 2614

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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.)

Rev. & Tax. Code § 2614.5 Section 2614.5

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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.)

Rev. & Tax. Code § 2615 Section 2615

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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 installm…

Rev. & Tax. Code § 2615.5 Section 2615.5

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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 …

Rev. & Tax. Code § 2615.6 Section 2615.6

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(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 205…

Rev. & Tax. Code § 2616 Section 2616

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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 m…

Rev. & Tax. Code § 2617 Section 2617

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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.)

Rev. & Tax. Code § 2618 Section 2618

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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.)

Rev. & Tax. Code § 2619 Section 2619

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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 offic…

Rev. & Tax. Code § 2621 Section 2621

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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 valuatio…

Rev. & Tax. Code § 2623 Section 2623

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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…

Rev. & Tax. Code § 2624 Section 2624

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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. (Amende…

Rev. & Tax. Code § 2626 Section 2626

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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…

Rev. & Tax. Code § 2627 Section 2627

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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. (Amende…

Rev. & Tax. Code § 2628 Section 2628

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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.)

Rev. & Tax. Code § 2629 Section 2629

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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.…

Rev. & Tax. Code § 2630 Section 2630

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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.)

Rev. & Tax. Code § 2631 Section 2631

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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.)