All taxes shall be paid at the tax collector’s office unless the board of supervisors, upon recommendation of the tax collector and on or before the day when payments may be made, orders that taxes be collected in any other or additional location, in addition to a location within the county.
Cal. Rev. & Tax. Code § 2613
Collection Generally
Applied in 1 court decision — leading case Meruelo Maddux Properties, Inc v. County of Los Angeles Tax Coll (2011)
Most recently applied in Meruelo Maddux Properties, Inc v. County of Los Angeles Tax Coll (December 2011)
Amended by Stats. 2007, Ch. 340, Sec. 4
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.