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California Revenue and Taxation Code

§ 2607

RTC § 2607 Effective Jan 1, 1998Div. 1 · Part 5 · Ch. 2
The entire tax on real property may be paid when the first installment is due and payable or at any time thereafter until the properties on the current roll become tax defaulted. The second installment may be paid separately only if the first installment has been paid. The tax collector shall accept payment of current year taxes even though prior year delinquencies on the real property may exist. The acceptance of that payment shall not affect the validity of any sale in satisfaction of a lien for defaulted taxes.

Legislative history

Amended by Stats. 1997, Ch. 546, Sec. 6. Effective January 1, 1998.

Source: California Revenue and Taxation Code § 2607 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.