Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 2605 — Collection Generally

Cal. Rev. & Tax. Code § 2605

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1998-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

The following taxes on the secured roll are due and payable November 1:

Citator

Cal. Rev. & Tax. Code § 2605 — Collection Generally is in force in the current edition of the Code, and nothing recorded condemns it.

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 the second installment.