Earlier editions: 2026-09
Title 3 — Revenue and Finance›Chapter 3.04 — TAXATION CODE
Stockton Municipal Code Art. XV Collection of Taxes
Stockton Municipal Code · 2026-10 edition · updated 2026-10-04 · Stockton
Cite as: Stockton Municipal Code Article XV · Text as of 2026-10-04
§ 3.04.670. Adoption of certain sections of California Revenue and Taxation Code by…¶
For the purpose of this code Sections 2501, 2502, 2503, 2504, 2505, 2506, 2509, 2510, 2512 and all amendments thereto of the Revenue and Taxation Code of the State of California are hereby adopted and made a part of this code.
(Prior code § 8-015.1)
§ 3.04.680. Tax Collector's duties in relation to collection of taxes.¶
The Tax Collector shall collect all property taxes except as otherwise expressly provided.
(Prior code § 8-015.2)
§ 3.04.690. Payment of current secured taxes.¶
No payment of current secured taxes shall be accepted by the Tax Collector prior to the time the preparation of the tax bills is completed.
(Prior code § 8-015.3)
§ 3.04.700. Taxes on secured roll—Where paid.¶
All taxes on the secured roll shall be paid at the Tax Collector's office.
(Prior code § 8-015.4)
§ 3.04.710. Receipt for payment of taxes.¶
The Tax Collector shall give a receipt to the person paying the tax, specifying the date and amount paid.
(Prior code § 8-015.5)
§ 3.04.720. Date when taxes delinquent.¶
On the 30th day of November of each year at 5:00 p.m., all current taxes and assessments then unpaid are delinquent and thereafter the Tax Collector must collect for the use of the City all of the penalties which have accrued thereon by virtue of the failure to pay any or all installments of said taxes at the time they became payable.
(Prior code § 8-015.6)
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