Chapter 2 - COLLECTION GENERALLY

Section 2601 - Delivery of roll with affidavit
Section 2602 - Collection of property taxes
Section 2603 - Charging tax collection with taxes extended on roll
Section 2604 - Placement of property on roll after delivery to tax collector
Section 2605 - Taxes due and payable November 1
Section 2606 - Taxes due and payable February 1
Section 2607 - Payment of entire tax; payment of installments
Section 2607.1 - Payment at discounted amount
Section 2608 - Payment before due date
Section 2609 - Notice on or before day taxes are payable
Section 2610 - Publication of notice
Section 2610.5 - Mailing or electronic transmittal of tax bill
Section 2610.6 - Sending assessee information copy of tax bill
Section 2610.8 - Tax relief and deferment disclosure
Section 2611 - Notice printed on tax bills
Section 2611.1 - Application for discharge of accountability
Section 2611.2 - Content of application for discharge of accountability
Section 2611.3 - Order discharging further accountability
Section 2611.4 - Refraining from collecting amount $20 or less
Section 2611.5 - Cash difference fund
Section 2611.6 - Information included in county tax bill
Section 2611.7 - Consolidated tax statement
Section 2612 - Tax bill for tax-defaulted property
Section 2612.5 - Separate tax bills for tax-defaulted property and property which is not tax delinquent
Section 2612.6 - Auditor's duties
Section 2613 - Payment of taxes at tax collector's office
Section 2614 - Marking fact and date of payment on roll
Section 2614.5 - Procedure showing fact and date of payment on machine-prepared lists
Section 2615 - Receipt whenever taxes paid in cash or requested
Section 2615.5 - Tax bill or copy accompanied by notice concerning ineligibility for homeowners' exemption
Section 2615.6 - Notice regarding property tax assistance and postponement for senior citizens
Section 2616 - Tax collector's filing of account statement to auditor
Section 2617 - Delinquent penalty for unpaid taxes due on November 1
Section 2618 - Delinquent penalty for unpaid second half of taxes
Section 2619 - Next business day
Section 2621 - Cost for preparing delinquent tax records and giving notice of delinquency
Section 2623 - Auditor's duties prior to February 1
Section 2624 - Delinquent roll
Section 2626 - Comparison of delinquent roll with secured roll
Section 2627 - Auditor's duties after settlement
Section 2628 - Collections report
Section 2629 - Administration of oath to tax collector
Section 2630 - Auditor's duties as to amount unpaid on delinquent roll
Section 2631 - Transfer of roll from one collector to another
Section 2632 - Liability of tax collector who refuses or neglects to make payments or settlements
Section 2633 - Suit against tax collector and sureties
Section 2634 - Roll certified by tax collector as prima facie evidence
Section 2635 - Notice of overpayment
Section 2635.5 - Application of refund to delinquent taxes
Section 2636 - Partial payments
Section 2636.1 - [Effective until 1/1/2026] Deferred taxes