Rev. & Tax. Code, § 2605 · Chapter 2. Collection Generally

Rev. & Tax. Code, § 2605

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

The following taxes on the secured roll are due and payable November 1:

(a) All taxes on personal property.

(b) Half the taxes on real property, and if the amount is not evenly divisible by two, the odd cent is also due and payable unless the roll shows the odd cent as part of the second installment.

Notes and commentary — not statutory text

History

Amended by Stats. 1997, Ch. 546, Sec. 4. Effective January 1, 1998.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=2605.
Text hash: sha256 3ef1a0adc4859654933809d25c769145864b7cd73b74dc9416febb8d394ec3dc
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 4 provisions

Provisions in this library whose text cites Rev. & Tax. Code, § 2605. Each shows the citation as that text prints it.

Revenue and Taxation Code

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.