The second half of taxes on real property, 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.
Cal. Rev. & Tax. Code § 2618
Collection Generally
Applied in 1 court decision — leading case In Re Collier (2008)
Most recently applied in In Re Collier (December 2008)
Amended by Stats. 1991, Ch. 532, Sec. 10.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.