Collection Generally
Applied in 1 court decision — leading case McLear-Gary v. Scott (2018)
Most recently applied in McLear-Gary v. Scott (July 2018)
Amended by Stats. 1997, Ch. 546, Sec. 4
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.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.