California Revenue and Taxation Code 2607.1 – Upon authorization of the board of supervisors, the tax collector …
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Upon authorization of the board of supervisors, the tax collector shall accept payment of the second installment of the tax on real property at a discounted amount, as established annually by the board, if payment is made on or before the date the first installment is due.
(Added by Stats. 1983, Ch. 534, Sec. 4.)
Terms Used In California Revenue and Taxation Code 2607.1
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.