{"data":{"id":"us-ca/rtc-2618","jurisdiction":"us-ca","citation":"RTC § 2618","heading":"","body":"The second half of taxes on real property, 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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 5. COLLECTION OF TAXES [2501. - 3205.]","CHAPTER 2. Collection Generally [2601. - 2636.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"3290e38925a110dc969b0897774a25c4457794b4806676d8cf32fdc004948c96","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-2617","next":"us-ca/rtc-2619"},"notice":"GroundRules: Original legal text. Not legal advice."}