California Revenue and Taxation Code 2618 – The second half of taxes on real property, if unpaid, is delinquent …
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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.
(Amended by Stats. 1991, Ch. 532, Sec. 10.)
Terms Used In California Revenue and Taxation Code 2618
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.