Cal. Rev. & Tax. Code § 2605

Current through the 2023 Legislative Session.

Section 2605 - Taxes due and payable November 1

The following taxes on the secured roll are due and payable November 1:

(a) All taxes on personal property.

(b) Half the taxes on real property, and if the amount is not evenly divisible by two, the odd cent is also due and payable unless the roll shows the odd cent as part of the second installment.

Ca. Rev. and Tax. Code § 2605

Amended by Stats. 1997, Ch. 546, Sec. 4. Effective January 1, 1998.