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California Revenue and Taxation Code

§ 2701

RTC § 2701Div. 1 · Part 5 · Ch. 2.1
Half the taxes on real and personal property on the secured roll are due November 1st, and if the amount is not evenly divisible by two, the odd cent is also due unless the roll shows the odd cent as part of the second installment.

Legislative history

Amended by Stats. 1949, Ch. 246.

Source: California Revenue and Taxation Code § 2701 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.