Half the taxes on real and personal property on the secured roll are due November 1st, and if the amount is not evenly divisible by two, the odd cent is also due unless the roll shows the odd cent as part of the second installment.
Cal. Rev. & Tax. Code § 2701
Collection in Equal Installments
Amended by Stats. 1949, Ch. 246.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.