§ 2601 (a) On or before the fourth Monday in September, the auditor …
§ 2602 The tax collector shall collect all property taxes.
§ 2603 At the time the auditor delivers the local assessment roll to the tax …
§ 2604 When property the taxes on which are to be collected by the tax …
§ 2605 The following taxes on the secured roll are due and payable November …
§ 2606 The second half of taxes on real property on the secured roll is due …
§ 2607 The entire tax on real property may be paid when the first …
§ 2607.1 Upon authorization of the board of supervisors, the tax collector …
§ 2608 The tax collector may fix a date preceding the due date when payments …
§ 2609 On or before November 1 of each year, the tax collector shall publish …
§ 2610 The notice shall be published once a week for two weeks in a …
§ 2610.5 Annually, on or before November 1, the tax collector shall mail or …
§ 2610.6 When the tax collector sends a tax bill to any person respecting …
§ 2610.8 (a) A disclosure shall be printed on each tax bill for …
§ 2611 A notice shall be printed on all tax bills specifying that if taxes …
§ 2611.1 Any county department, officer, or employee charged by law with the …
§ 2611.2 The application for a discharge of accountability shall …
§ 2611.3 The board of supervisors may make an order discharging the …
§ 2611.4 Any county department, officer or employee may refrain from …
§ 2611.5 (a) At the option of a county and when authorized by resolution …
§ 2611.6 The following information shall be included in each county tax bill, …
§ 2611.7 (a) Upon the written request of a taxpayer made no later than …
§ 2612 On the tax bill for tax-defaulted property shall appear in writing …
§ 2612.5 The tax collector shall issue separate tax bills for tax-defaulted …
§ 2612.6 The auditor shall enter the descriptions and the separate valuations …
§ 2613 All taxes shall be paid at the tax collector’s office unless the …
§ 2614 The tax collector shall mark the fact and date of payment on the roll …
§ 2614.5 The tax collector may, when approved by resolution of the board of …
§ 2615 Whenever taxes are paid in cash or whenever a receipt is requested at …
§ 2615.5 When the county sends a tax bill or copy thereof to any homeowner who …
§ 2615.6 (a) When the county sends to any person a tax bill, it shall be …
§ 2616 Not less than once every 12 months and on dates approved by the …
§ 2617 All taxes due November 1, if unpaid, are delinquent at 5 p.m., or the …
§ 2618 The second half of taxes on real property, if unpaid, is delinquent …
§ 2619 If December 10 or April 10 falls on Saturday, Sunday or a legal …
§ 2621 After the second installment of taxes on the secured roll is …
§ 2623 Prior to February 1st, the auditor shall:(a) Compute and enter …
§ 2624 After the second half of taxes on real property is delinquent, the …
§ 2626 On or before June 1st, the auditor shall compare the delinquent roll, …
§ 2627 Within three days after this settlement, the auditor …
§ 2628 Annually, on or before August 10th, the tax collector shall make a …
§ 2629 The auditor shall then administer an oath to the tax collector, to be …
§ 2630 The auditor shall foot the amount unpaid on the delinquent roll, …
§ 2631 If the roll or delinquent roll is transferred from one collector to …
§ 2632 If the tax collector refuses or neglects for five days to make …
§ 2633 The district attorney shall bring suit against the tax collector and …
§ 2634 The roll or delinquent roll or a copy certified by the tax collector, …
§ 2635 When the amount of taxes paid exceeds the amount due by more than …
§ 2635.5 Notwithstanding any other law, the tax collector may apply any refund …
§ 2636 Notwithstanding any other provision of law, in the case of a …
§ 2636.1 (a) Notwithstanding any law, payment of property taxes for a …

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 5 > Chapter 2 - Collection Generally

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Annual report: means the report required of each producer pursuant to Section 72143. See California Water Code 72140.1
  • Assessing district: means any Chino Basin district which levies a production assessment under this chapter. See California Water Code 72140.1
  • Board: means the board of directors of the primary district. See California Water Code 72140.1
  • Chino Basin: means the groundwater basin situated within the Counties of Los Angeles, Riverside, and San Bernardino and which is described in the complaint for general adjudication of water rights in the matter of Chino Basin Municipal Water District v. See California Water Code 72140.1
  • Chino Basin districts: means the primary district, the Western Municipal Water District of Riverside County, and the Pomona Valley Municipal Water District, the boundaries of each of which incorporate land overlying, in part, the Chino Basin. See California Water Code 72140.1
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: includes city and county. See California Water Code 14
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fiscal year: means the period July 1 through June 30, following. See California Water Code 72140.1
  • Groundwater: means water beneath the surface of the ground and within the zone of saturation. See California Water Code 72140.1
  • newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
  • Oath: includes affirmation and written declarations signed under the penalties of perjury. See California Revenue and Taxation Code 17
  • Oath: A promise to tell the truth.
  • Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • Person: means any public agency or public corporation, or any private corporation, firm, partnership, limited liability company, individual, or group of individuals, excluding the State of California and its agencies. See California Water Code 72140.1
  • Personal property: All property that is not real property.
  • Primary district: means the Chino Basin Municipal Water District, which overlies a majority of the Chino Basin. See California Water Code 72140.1
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Producer: means any person who produces groundwater within the Chino Basin, excluding minimal pumpers. See California Water Code 72140.1
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Secretary: means the secretary of the primary district. See California Water Code 72140.1
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • Supplemental water: means water from the State Water Resources Development System. See California Water Code 72140.1
  • year: means a calendar year unless the context indicates a contrary meaning. See California Water Code 72140.1