Cal. Revenue and Taxation Code § 2703
Cal. Revenue and Taxation Code § 2703
California · California Revenue and Taxation Code · Status: effective · Effective 1984-09-11
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- Citation
- Cal. Revenue and Taxation Code § 2703, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/917586
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Full text
The entire tax on the secured roll may be paid when the first half is due. The first half may be paid separately when the first half is due or at any time thereafter until the properties on the current roll become tax defaulted. The second half may be paid separately only if the first half 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.