California Revenue and Taxation Code 2605 – The following taxes on the secured roll are due and payable November …
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The following taxes on the secured roll are due and payable November 1:
(a) All taxes on personal property.
Terms Used In California Revenue and Taxation Code 2605
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(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.
(Amended by Stats. 1997, Ch. 546, Sec. 4. Effective January 1, 1998.)