§ 2851 It is hereby declared to be the purpose of this chapter to provide an …
§ 2852 The procedure authorized by this chapter may be placed in effect in …
§ 2853 When this alternative method of collection of taxes on the secured …
§ 2855 Annually, on or before June 1st, the auditor shall(a) Compute …
§ 2856 Annually, on or before August 10th, the tax collector shall make a …
§ 2857 The auditor shall then administer an oath to the tax collector, to be …
§ 2858 The auditor shall foot the amount unpaid on the secured roll, credit …
§ 2859 If the roll is transferred from one collector to another, the auditor …
§ 2860 If the tax collector refuses or neglects for five days to make …
§ 2861 The district attorney shall bring suit against the tax collector and …
§ 2862 The roll, showing unpaid taxes against any property, is prima facie …

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 5 > Chapter 3.3 - Collection of Taxes

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • County: includes city and county. See California Water Code 14
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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