2901. Taxes on unsecured property are due on the lien date.
2902. The assessment of unsecured property shall be deemed complete
for the purpose of enforcing the collection thereof when the
assessor has made a record in writing of the assessment in such form
as the board may prescribe.
2903. The tax collector shall collect taxes on unsecured property.
2905. In collecting taxes on unsecured property the tax rate to be
used is the rate for property of the same kind on the secured roll
last fixed before the lien date for the taxes to be collected. In the
event that the assessment ratio is changed, the tax rate for
unsecured property shall reflect the difference in ratios and shall
be based on the assessment ratio for the current year. In collecting
taxes on unsecured property that escaped taxation in any prior year
or years the rate to be used shall be the rate to which the property
would have been subject if it appeared upon the roll in the year when
it should have been lawfully assessed. In the event the assessment
ratio is changed, the assessed value utilized in determining the
amount of the escape assessment shall be that which would have been
employed in the year when it should have been lawfully assessed. The
taxes on unsecured property shall be computed in dollars and cents,
rejecting the fractions of a cent.
2909.1. To enable the tax collector to collect taxes on unsecured
property on or after the due date, the assessor shall deliver to the
tax collector, as soon as practicable after that date, a record in
writing of the assessment of the unsecured property in such form as
the board may prescribe.
2910.1. The tax collector may, no later than 30 days prior to the
date on which taxes are delinquent and as soon as reasonably possible
after receipt of the extended assessment roll, mail or
electronically transmit a tax bill for every assessment on the
unsecured roll on which taxes are due, unless the total tax bill
amount due is too small to justify the cost of collection. Failure to
receive a tax bill shall not relieve the lien of taxes, nor shall it
prevent the imposition of penalties imposed by this code. However,
the penalty imposed for delinquent taxes as provided by any section
in this code shall be canceled if the assessee convinces the tax
collector that he or she did not receive the tax bill mailed to the
address provided on the roll or electronic address provided and
authorized by the taxpayer to the tax collector.
2910.5. When taxes on unsecured property are paid in cash or
whenever a receipt is requested at the time of payment by the person
paying the tax, the tax collector shall give a receipt to the person
making payment, specifying:
(a) The name of the assessee.
(b) The amount of the assessment.
(c) The amount of tax paid.
(d) The beginning and ending of the fiscal year for which the tax
is paid.
2910.7. Any person who receives a tax bill respecting property
which has been assessed to another and who has power, pursuant to
written or oral authorization, to pay the taxes on behalf of another
shall after the taxes have been paid in full and within 30 days of
the receipt of the written request of the assessee, either deposit
the orginal or a copy of the bill in the United States mail in an
envelope addressed to the last known address of the assessee as shown
on the bill, postage being prepaid, or deliver it otherwise to the
assessee within said 30 days.
2913. The tax collector shall record a payment of taxes on the
unsecured roll by either of the following methods:
(a) By marking the fact and date of payment on the unsecured roll
opposite the tax to which the payment relates.
(b) By recording the fact and date of payment on a machine
prepared list or in the form of an electronic data processing record.
2921.5. Taxes, penalties, and costs on unsecured property, as
defined in subdivision (b) of Section 134, shall be transferred from
the "secured roll" to the "unsecured roll" of the corresponding year
by the county auditor on order of the board of supervisors with the
written consent of the county legal advisor pursuant to Article 5
(commencing with Section 5081) of Chapter 4 of Part 9 at the same
time the taxes are canceled on the property, and shall be collected
in the same manner as other delinquent taxes on the "unsecured roll."
Amounts transferred pursuant to this section continue to be subject
to delinquent penalties until the amounts are paid and are
collectible from either the person from whom the property was
acquired or the public entity that acquired the property.
2922. (a) Taxes on the unsecured roll as of July 31, if unpaid, are
delinquent at 5 p.m., or the close of business, whichever is later,
on August 31 and thereafter subject to a delinquent penalty of 10
percent.
(b) Taxes added to the unsecured roll after July 31, if unpaid are
delinquent and subject to a penalty of 10 percent at 5 p.m., or the
close of business, whichever is later, on the last day of the month
succeeding the month of enrollment.
(c) Taxes transferred to the unsecured roll pursuant to any
provision of law and already subject to penalties also transferred,
shall be subject only to the additional penalties and costs
prescribed in subdivisions (d) and (e), which shall attach beginning
July 1 and on the first day of each month thereafter.
(d) Unsecured taxes remaining unpaid at 5 p.m., or the close of
business, whichever is later, on the last day of the second month
after the 10-percent penalty attaches shall be subject to an
additional penalty of 1 1/2 percent attaching on the first day of
each succeeding month on the amount of the original tax. The
additional penalties shall continue to attach until the time of
payment or until the time a court judgment is entered for the amount
of unpaid taxes and penalties, whichever occurs first.
(e) In addition to the penalties imposed by this section, the tax
collector may collect actual costs of collection incurred by the
county up to the time the delinquency is paid.
(f) When the last day of a month falls on Saturday, Sunday, or a
legal holiday, any penalty to which the tax becomes subject on that
date shall not attach if the tax collector receives payment in full
by 5 p.m., or the close of business, whichever is later, on the next
business day. If the board of supervisors, by adoption of an
ordinance or resolution, closes the county's offices for business
prior to the time of delinquency on the "next business day" or for
that whole day, that day shall be considered a legal holiday for
purposes of this section.
2922.5. Notwithstanding Section 2922, with respect to taxes on the
unsecured roll where an application for reduction in assessment has
been filed pursuant to Section 1607 and the board reduces the
assessment in dispute, Section 4985 shall apply.
If a taxpayer does not pay by the delinquency date established by
Section 2922 and indicated on the unsecured assessment roll, interest
at the rate of 1 percent per month on the unpaid tax shall be
charged from that date to the date of correction. Taxes unpaid by 5
p.m., or the close of business, whichever is later, on the date
established by Section 4985 are delinquent and thereafter a
delinquent penalty of 10 percent attaches to them.
If taxes are not paid by 5 p.m., or the close of business,
whichever is later, on the last day of the second succeeding month
after the 10-percent penalty attaches, an additional penalty of 1 1/2
percent attaches to them on the first day of each month thereafter
until the time of payment or until the time a court judgment is
entered for the amount of the unpaid taxes and penalties, whichever
occurs first.
This section is not applicable to assessments made pursuant to
Section 501, or to assessments made pursuant to Section 531.2 where
the escape is the result of an act or omission of the assessee and to
assessments made pursuant to Sections 531.3, 531.4, and 531.5.
2923. Any tax collector charged by law with the collection of any
delinquent taxes on unsecured property may file a verified
application with the board of supervisors for a discharge from
accountability for the collection of the taxes, penalty, and
interest, and any other charge pertaining thereto, if the amount is
so small as to not justify the cost of collection or if collection
enforcement is impractical.
2927. The collector of taxes on unsecured property shall prepare a
delinquent roll or abstract list of unpaid items from the unsecured
roll.
2927.1. The delinquent roll or abstract list shall contain all the
essential information relating to unpaid items shown in the rolls
from which it is prepared and shall be in a form approved by the
auditor and board of supervisors.
2927.2. Annually, after the taxes on the unsecured roll become
delinquent, the collector shall insert in the abstract list or
prepare a delinquent roll or an abstract list of, all unpaid items.
2927.3. Upon completion of any delinquent roll or abstract list, or
the insertion of new information on an abstract list, the auditor
shall certify thereon that it contains a true and correct statement
of all essential information necessary to the collection of and
relating to upaid taxes on unsecured property recorded in the rolls
specified by the auditor in the certificate. All entries formerly
required by law to be made on the specified rolls shall thereafter be
made on the delinquent roll or the abstract list.
2927.4. Errors occurring in the delinquent roll or abstract list
may be corrected under the same conditions, except as to time, and in
the same manner as they would be corrected if they occurred on the
original unsecured roll.
2927.5. The delinquent roll, abstract list, or a copy certified by
the collector, showing unpaid taxes against any unsecured property,
is prima facie evidence of the assessment, the property assessed, the
delinquency, the amount of taxes due and unpaid, and that there has
been compliance with all forms of law relating to assessment,
equalization and levy of taxes.
2927.6. Notwithstanding any other provision of law, in the case of
a deficiency in the payment of taxes due and payable pursuant to this
chapter, the tax collector, with the approval of the board of
supervisors, may accept such partial payment from the taxpayer. Such
partial payments are to be applied first to all penalties, interest
and costs with the balance being applied to the taxes due. The
difference between the amount paid by the taxpayer and the amount due
shall be treated as a delinquent tax in the same manner as any other
delinquent tax.
2927.7. Notwithstanding any other provision of law, if the tax
collector can determine that an assessee on the unsecured roll has a
recorded, undivided interest in the property assessed, the tax
collector may, at the assessee's request, accept pro rata payment of
taxes due. The assessee shall pay to the tax collector an amount
equal to the percentage of the total property comprised by the
assessee's undivided interest assessed as a pro rata payment to the
total amount due at the time of payment. Upon proper payment, the
assessee shall be discharged from the tax lien.
2928. Any original unsecured roll containing the information set
forth in the delinquent roll or in an abstract list may be destroyed
by the county officer in possession of the rolls if (a) the
destruction, in all cases, has first been approved by order of the
board of supervisors, (b) the delinquent roll or abstract list has
first been certified as correct and complete by the county auditor,
and (c) a certified, permanent record on a substitute media has been
prepared in accordance with Section 26205 of the Government Code and
the substitute media will be retained for at least five years from
the date of the creation of the original document. The substitute
media may also be destroyed following the expiration of the five-year
retention period.
2928.1. Upon destruction of the original unsecured roll pursuant to
Section 2928, any taxes on any property or any interest therein
which theretofore became delinquent but does not appear in the
delinquent roll or abstract list shall conclusively be presumed to
have been paid and the delinquency satisfied.
2901. Taxes on unsecured property are due on the lien date.
2902. The assessment of unsecured property shall be deemed complete
for the purpose of enforcing the collection thereof when the
assessor has made a record in writing of the assessment in such form
as the board may prescribe.
2903. The tax collector shall collect taxes on unsecured property.
2905. In collecting taxes on unsecured property the tax rate to be
used is the rate for property of the same kind on the secured roll
last fixed before the lien date for the taxes to be collected. In the
event that the assessment ratio is changed, the tax rate for
unsecured property shall reflect the difference in ratios and shall
be based on the assessment ratio for the current year. In collecting
taxes on unsecured property that escaped taxation in any prior year
or years the rate to be used shall be the rate to which the property
would have been subject if it appeared upon the roll in the year when
it should have been lawfully assessed. In the event the assessment
ratio is changed, the assessed value utilized in determining the
amount of the escape assessment shall be that which would have been
employed in the year when it should have been lawfully assessed. The
taxes on unsecured property shall be computed in dollars and cents,
rejecting the fractions of a cent.
2909.1. To enable the tax collector to collect taxes on unsecured
property on or after the due date, the assessor shall deliver to the
tax collector, as soon as practicable after that date, a record in
writing of the assessment of the unsecured property in such form as
the board may prescribe.
2910.1. The tax collector may, no later than 30 days prior to the
date on which taxes are delinquent and as soon as reasonably possible
after receipt of the extended assessment roll, mail or
electronically transmit a tax bill for every assessment on the
unsecured roll on which taxes are due, unless the total tax bill
amount due is too small to justify the cost of collection. Failure to
receive a tax bill shall not relieve the lien of taxes, nor shall it
prevent the imposition of penalties imposed by this code. However,
the penalty imposed for delinquent taxes as provided by any section
in this code shall be canceled if the assessee convinces the tax
collector that he or she did not receive the tax bill mailed to the
address provided on the roll or electronic address provided and
authorized by the taxpayer to the tax collector.
2910.5. When taxes on unsecured property are paid in cash or
whenever a receipt is requested at the time of payment by the person
paying the tax, the tax collector shall give a receipt to the person
making payment, specifying:
(a) The name of the assessee.
(b) The amount of the assessment.
(c) The amount of tax paid.
(d) The beginning and ending of the fiscal year for which the tax
is paid.
2910.7. Any person who receives a tax bill respecting property
which has been assessed to another and who has power, pursuant to
written or oral authorization, to pay the taxes on behalf of another
shall after the taxes have been paid in full and within 30 days of
the receipt of the written request of the assessee, either deposit
the orginal or a copy of the bill in the United States mail in an
envelope addressed to the last known address of the assessee as shown
on the bill, postage being prepaid, or deliver it otherwise to the
assessee within said 30 days.
2913. The tax collector shall record a payment of taxes on the
unsecured roll by either of the following methods:
(a) By marking the fact and date of payment on the unsecured roll
opposite the tax to which the payment relates.
(b) By recording the fact and date of payment on a machine
prepared list or in the form of an electronic data processing record.
2921.5. Taxes, penalties, and costs on unsecured property, as
defined in subdivision (b) of Section 134, shall be transferred from
the "secured roll" to the "unsecured roll" of the corresponding year
by the county auditor on order of the board of supervisors with the
written consent of the county legal advisor pursuant to Article 5
(commencing with Section 5081) of Chapter 4 of Part 9 at the same
time the taxes are canceled on the property, and shall be collected
in the same manner as other delinquent taxes on the "unsecured roll."
Amounts transferred pursuant to this section continue to be subject
to delinquent penalties until the amounts are paid and are
collectible from either the person from whom the property was
acquired or the public entity that acquired the property.
2922. (a) Taxes on the unsecured roll as of July 31, if unpaid, are
delinquent at 5 p.m., or the close of business, whichever is later,
on August 31 and thereafter subject to a delinquent penalty of 10
percent.
(b) Taxes added to the unsecured roll after July 31, if unpaid are
delinquent and subject to a penalty of 10 percent at 5 p.m., or the
close of business, whichever is later, on the last day of the month
succeeding the month of enrollment.
(c) Taxes transferred to the unsecured roll pursuant to any
provision of law and already subject to penalties also transferred,
shall be subject only to the additional penalties and costs
prescribed in subdivisions (d) and (e), which shall attach beginning
July 1 and on the first day of each month thereafter.
(d) Unsecured taxes remaining unpaid at 5 p.m., or the close of
business, whichever is later, on the last day of the second month
after the 10-percent penalty attaches shall be subject to an
additional penalty of 1 1/2 percent attaching on the first day of
each succeeding month on the amount of the original tax. The
additional penalties shall continue to attach until the time of
payment or until the time a court judgment is entered for the amount
of unpaid taxes and penalties, whichever occurs first.
(e) In addition to the penalties imposed by this section, the tax
collector may collect actual costs of collection incurred by the
county up to the time the delinquency is paid.
(f) When the last day of a month falls on Saturday, Sunday, or a
legal holiday, any penalty to which the tax becomes subject on that
date shall not attach if the tax collector receives payment in full
by 5 p.m., or the close of business, whichever is later, on the next
business day. If the board of supervisors, by adoption of an
ordinance or resolution, closes the county's offices for business
prior to the time of delinquency on the "next business day" or for
that whole day, that day shall be considered a legal holiday for
purposes of this section.
2922.5. Notwithstanding Section 2922, with respect to taxes on the
unsecured roll where an application for reduction in assessment has
been filed pursuant to Section 1607 and the board reduces the
assessment in dispute, Section 4985 shall apply.
If a taxpayer does not pay by the delinquency date established by
Section 2922 and indicated on the unsecured assessment roll, interest
at the rate of 1 percent per month on the unpaid tax shall be
charged from that date to the date of correction. Taxes unpaid by 5
p.m., or the close of business, whichever is later, on the date
established by Section 4985 are delinquent and thereafter a
delinquent penalty of 10 percent attaches to them.
If taxes are not paid by 5 p.m., or the close of business,
whichever is later, on the last day of the second succeeding month
after the 10-percent penalty attaches, an additional penalty of 1 1/2
percent attaches to them on the first day of each month thereafter
until the time of payment or until the time a court judgment is
entered for the amount of the unpaid taxes and penalties, whichever
occurs first.
This section is not applicable to assessments made pursuant to
Section 501, or to assessments made pursuant to Section 531.2 where
the escape is the result of an act or omission of the assessee and to
assessments made pursuant to Sections 531.3, 531.4, and 531.5.
2923. Any tax collector charged by law with the collection of any
delinquent taxes on unsecured property may file a verified
application with the board of supervisors for a discharge from
accountability for the collection of the taxes, penalty, and
interest, and any other charge pertaining thereto, if the amount is
so small as to not justify the cost of collection or if collection
enforcement is impractical.
2927. The collector of taxes on unsecured property shall prepare a
delinquent roll or abstract list of unpaid items from the unsecured
roll.
2927.1. The delinquent roll or abstract list shall contain all the
essential information relating to unpaid items shown in the rolls
from which it is prepared and shall be in a form approved by the
auditor and board of supervisors.
2927.2. Annually, after the taxes on the unsecured roll become
delinquent, the collector shall insert in the abstract list or
prepare a delinquent roll or an abstract list of, all unpaid items.
2927.3. Upon completion of any delinquent roll or abstract list, or
the insertion of new information on an abstract list, the auditor
shall certify thereon that it contains a true and correct statement
of all essential information necessary to the collection of and
relating to upaid taxes on unsecured property recorded in the rolls
specified by the auditor in the certificate. All entries formerly
required by law to be made on the specified rolls shall thereafter be
made on the delinquent roll or the abstract list.
2927.4. Errors occurring in the delinquent roll or abstract list
may be corrected under the same conditions, except as to time, and in
the same manner as they would be corrected if they occurred on the
original unsecured roll.
2927.5. The delinquent roll, abstract list, or a copy certified by
the collector, showing unpaid taxes against any unsecured property,
is prima facie evidence of the assessment, the property assessed, the
delinquency, the amount of taxes due and unpaid, and that there has
been compliance with all forms of law relating to assessment,
equalization and levy of taxes.
2927.6. Notwithstanding any other provision of law, in the case of
a deficiency in the payment of taxes due and payable pursuant to this
chapter, the tax collector, with the approval of the board of
supervisors, may accept such partial payment from the taxpayer. Such
partial payments are to be applied first to all penalties, interest
and costs with the balance being applied to the taxes due. The
difference between the amount paid by the taxpayer and the amount due
shall be treated as a delinquent tax in the same manner as any other
delinquent tax.
2927.7. Notwithstanding any other provision of law, if the tax
collector can determine that an assessee on the unsecured roll has a
recorded, undivided interest in the property assessed, the tax
collector may, at the assessee's request, accept pro rata payment of
taxes due. The assessee shall pay to the tax collector an amount
equal to the percentage of the total property comprised by the
assessee's undivided interest assessed as a pro rata payment to the
total amount due at the time of payment. Upon proper payment, the
assessee shall be discharged from the tax lien.
2928. Any original unsecured roll containing the information set
forth in the delinquent roll or in an abstract list may be destroyed
by the county officer in possession of the rolls if (a) the
destruction, in all cases, has first been approved by order of the
board of supervisors, (b) the delinquent roll or abstract list has
first been certified as correct and complete by the county auditor,
and (c) a certified, permanent record on a substitute media has been
prepared in accordance with Section 26205 of the Government Code and
the substitute media will be retained for at least five years from
the date of the creation of the original document. The substitute
media may also be destroyed following the expiration of the five-year
retention period.
2928.1. Upon destruction of the original unsecured roll pursuant to
Section 2928, any taxes on any property or any interest therein
which theretofore became delinquent but does not appear in the
delinquent roll or abstract list shall conclusively be presumed to
have been paid and the delinquency satisfied.
2901. Taxes on unsecured property are due on the lien date.
2902. The assessment of unsecured property shall be deemed complete
for the purpose of enforcing the collection thereof when the
assessor has made a record in writing of the assessment in such form
as the board may prescribe.
2903. The tax collector shall collect taxes on unsecured property.
2905. In collecting taxes on unsecured property the tax rate to be
used is the rate for property of the same kind on the secured roll
last fixed before the lien date for the taxes to be collected. In the
event that the assessment ratio is changed, the tax rate for
unsecured property shall reflect the difference in ratios and shall
be based on the assessment ratio for the current year. In collecting
taxes on unsecured property that escaped taxation in any prior year
or years the rate to be used shall be the rate to which the property
would have been subject if it appeared upon the roll in the year when
it should have been lawfully assessed. In the event the assessment
ratio is changed, the assessed value utilized in determining the
amount of the escape assessment shall be that which would have been
employed in the year when it should have been lawfully assessed. The
taxes on unsecured property shall be computed in dollars and cents,
rejecting the fractions of a cent.
2909.1. To enable the tax collector to collect taxes on unsecured
property on or after the due date, the assessor shall deliver to the
tax collector, as soon as practicable after that date, a record in
writing of the assessment of the unsecured property in such form as
the board may prescribe.
2910.1. The tax collector may, no later than 30 days prior to the
date on which taxes are delinquent and as soon as reasonably possible
after receipt of the extended assessment roll, mail or
electronically transmit a tax bill for every assessment on the
unsecured roll on which taxes are due, unless the total tax bill
amount due is too small to justify the cost of collection. Failure to
receive a tax bill shall not relieve the lien of taxes, nor shall it
prevent the imposition of penalties imposed by this code. However,
the penalty imposed for delinquent taxes as provided by any section
in this code shall be canceled if the assessee convinces the tax
collector that he or she did not receive the tax bill mailed to the
address provided on the roll or electronic address provided and
authorized by the taxpayer to the tax collector.
2910.5. When taxes on unsecured property are paid in cash or
whenever a receipt is requested at the time of payment by the person
paying the tax, the tax collector shall give a receipt to the person
making payment, specifying:
(a) The name of the assessee.
(b) The amount of the assessment.
(c) The amount of tax paid.
(d) The beginning and ending of the fiscal year for which the tax
is paid.
2910.7. Any person who receives a tax bill respecting property
which has been assessed to another and who has power, pursuant to
written or oral authorization, to pay the taxes on behalf of another
shall after the taxes have been paid in full and within 30 days of
the receipt of the written request of the assessee, either deposit
the orginal or a copy of the bill in the United States mail in an
envelope addressed to the last known address of the assessee as shown
on the bill, postage being prepaid, or deliver it otherwise to the
assessee within said 30 days.
2913. The tax collector shall record a payment of taxes on the
unsecured roll by either of the following methods:
(a) By marking the fact and date of payment on the unsecured roll
opposite the tax to which the payment relates.
(b) By recording the fact and date of payment on a machine
prepared list or in the form of an electronic data processing record.
2921.5. Taxes, penalties, and costs on unsecured property, as
defined in subdivision (b) of Section 134, shall be transferred from
the "secured roll" to the "unsecured roll" of the corresponding year
by the county auditor on order of the board of supervisors with the
written consent of the county legal advisor pursuant to Article 5
(commencing with Section 5081) of Chapter 4 of Part 9 at the same
time the taxes are canceled on the property, and shall be collected
in the same manner as other delinquent taxes on the "unsecured roll."
Amounts transferred pursuant to this section continue to be subject
to delinquent penalties until the amounts are paid and are
collectible from either the person from whom the property was
acquired or the public entity that acquired the property.
2922. (a) Taxes on the unsecured roll as of July 31, if unpaid, are
delinquent at 5 p.m., or the close of business, whichever is later,
on August 31 and thereafter subject to a delinquent penalty of 10
percent.
(b) Taxes added to the unsecured roll after July 31, if unpaid are
delinquent and subject to a penalty of 10 percent at 5 p.m., or the
close of business, whichever is later, on the last day of the month
succeeding the month of enrollment.
(c) Taxes transferred to the unsecured roll pursuant to any
provision of law and already subject to penalties also transferred,
shall be subject only to the additional penalties and costs
prescribed in subdivisions (d) and (e), which shall attach beginning
July 1 and on the first day of each month thereafter.
(d) Unsecured taxes remaining unpaid at 5 p.m., or the close of
business, whichever is later, on the last day of the second month
after the 10-percent penalty attaches shall be subject to an
additional penalty of 1 1/2 percent attaching on the first day of
each succeeding month on the amount of the original tax. The
additional penalties shall continue to attach until the time of
payment or until the time a court judgment is entered for the amount
of unpaid taxes and penalties, whichever occurs first.
(e) In addition to the penalties imposed by this section, the tax
collector may collect actual costs of collection incurred by the
county up to the time the delinquency is paid.
(f) When the last day of a month falls on Saturday, Sunday, or a
legal holiday, any penalty to which the tax becomes subject on that
date shall not attach if the tax collector receives payment in full
by 5 p.m., or the close of business, whichever is later, on the next
business day. If the board of supervisors, by adoption of an
ordinance or resolution, closes the county's offices for business
prior to the time of delinquency on the "next business day" or for
that whole day, that day shall be considered a legal holiday for
purposes of this section.
2922.5. Notwithstanding Section 2922, with respect to taxes on the
unsecured roll where an application for reduction in assessment has
been filed pursuant to Section 1607 and the board reduces the
assessment in dispute, Section 4985 shall apply.
If a taxpayer does not pay by the delinquency date established by
Section 2922 and indicated on the unsecured assessment roll, interest
at the rate of 1 percent per month on the unpaid tax shall be
charged from that date to the date of correction. Taxes unpaid by 5
p.m., or the close of business, whichever is later, on the date
established by Section 4985 are delinquent and thereafter a
delinquent penalty of 10 percent attaches to them.
If taxes are not paid by 5 p.m., or the close of business,
whichever is later, on the last day of the second succeeding month
after the 10-percent penalty attaches, an additional penalty of 1 1/2
percent attaches to them on the first day of each month thereafter
until the time of payment or until the time a court judgment is
entered for the amount of the unpaid taxes and penalties, whichever
occurs first.
This section is not applicable to assessments made pursuant to
Section 501, or to assessments made pursuant to Section 531.2 where
the escape is the result of an act or omission of the assessee and to
assessments made pursuant to Sections 531.3, 531.4, and 531.5.
2923. Any tax collector charged by law with the collection of any
delinquent taxes on unsecured property may file a verified
application with the board of supervisors for a discharge from
accountability for the collection of the taxes, penalty, and
interest, and any other charge pertaining thereto, if the amount is
so small as to not justify the cost of collection or if collection
enforcement is impractical.
2927. The collector of taxes on unsecured property shall prepare a
delinquent roll or abstract list of unpaid items from the unsecured
roll.
2927.1. The delinquent roll or abstract list shall contain all the
essential information relating to unpaid items shown in the rolls
from which it is prepared and shall be in a form approved by the
auditor and board of supervisors.
2927.2. Annually, after the taxes on the unsecured roll become
delinquent, the collector shall insert in the abstract list or
prepare a delinquent roll or an abstract list of, all unpaid items.
2927.3. Upon completion of any delinquent roll or abstract list, or
the insertion of new information on an abstract list, the auditor
shall certify thereon that it contains a true and correct statement
of all essential information necessary to the collection of and
relating to upaid taxes on unsecured property recorded in the rolls
specified by the auditor in the certificate. All entries formerly
required by law to be made on the specified rolls shall thereafter be
made on the delinquent roll or the abstract list.
2927.4. Errors occurring in the delinquent roll or abstract list
may be corrected under the same conditions, except as to time, and in
the same manner as they would be corrected if they occurred on the
original unsecured roll.
2927.5. The delinquent roll, abstract list, or a copy certified by
the collector, showing unpaid taxes against any unsecured property,
is prima facie evidence of the assessment, the property assessed, the
delinquency, the amount of taxes due and unpaid, and that there has
been compliance with all forms of law relating to assessment,
equalization and levy of taxes.
2927.6. Notwithstanding any other provision of law, in the case of
a deficiency in the payment of taxes due and payable pursuant to this
chapter, the tax collector, with the approval of the board of
supervisors, may accept such partial payment from the taxpayer. Such
partial payments are to be applied first to all penalties, interest
and costs with the balance being applied to the taxes due. The
difference between the amount paid by the taxpayer and the amount due
shall be treated as a delinquent tax in the same manner as any other
delinquent tax.
2927.7. Notwithstanding any other provision of law, if the tax
collector can determine that an assessee on the unsecured roll has a
recorded, undivided interest in the property assessed, the tax
collector may, at the assessee's request, accept pro rata payment of
taxes due. The assessee shall pay to the tax collector an amount
equal to the percentage of the total property comprised by the
assessee's undivided interest assessed as a pro rata payment to the
total amount due at the time of payment. Upon proper payment, the
assessee shall be discharged from the tax lien.
2928. Any original unsecured roll containing the information set
forth in the delinquent roll or in an abstract list may be destroyed
by the county officer in possession of the rolls if (a) the
destruction, in all cases, has first been approved by order of the
board of supervisors, (b) the delinquent roll or abstract list has
first been certified as correct and complete by the county auditor,
and (c) a certified, permanent record on a substitute media has been
prepared in accordance with Section 26205 of the Government Code and
the substitute media will be retained for at least five years from
the date of the creation of the original document. The substitute
media may also be destroyed following the expiration of the five-year
retention period.
2928.1. Upon destruction of the original unsecured roll pursuant to
Section 2928, any taxes on any property or any interest therein
which theretofore became delinquent but does not appear in the
delinquent roll or abstract list shall conclusively be presumed to
have been paid and the delinquency satisfied.
