DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 2.1. Collection in Equal Installments 2700-2708

§ 2701

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.)

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California Revenue and Taxation Code

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