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California · Through 2026-09-13

RTC § 2705

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 5. COLLECTION OF TAXES [2501. - 3205.]
  4. CHAPTER 2.1. Collection in Equal Installments [2700. - 2708.]

The second half of taxes on the secured roll, if unpaid, is delinquent at 5 p.m., or the close of business, whichever is later, on April 10, and thereafter a delinquent penalty of 10 percent attaches to it.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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