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

§ 2705

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

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.)

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California Revenue and Taxation Code

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