2005 California Revenue and Taxation Code Sections 2700-2708 CHAPTER 2.1. COLLECTION IN EQUAL INSTALLMENTS

2700.  Notwithstanding the provisions of Sections 2605, 2606, 2607,
2617, 2618, 2621 and 2624 of Chapter 1, Part 5, Division 1, of this
code, if so ordered by a resolution of the board of supervisors of
any county, the provisions of this chapter shall be applicable to
such county, provided that such resolution must be adopted prior to
the time the county auditor is required to compute and enter on the
secured roll the respective amounts due in installments as taxes for
the assessment year in which such resolution shall become effective.
The provisions of this chapter shall apply only to such a county and
shall then apply until otherwise ordered by a resolution of the
board of supervisors.
2700.1.  Notwithstanding the provisions of any other law, any tax,
assessment, fee or charge to become a lien on land and to be
collected with county taxes or other taxes or assessments collected
on the secured roll shall be payable in two (2) installments as
specified in this chapter.
2701.  Half the taxes on real and personal property on the secured
roll are due November 1st, and if the amount is not evenly divisible
by two, the odd cent is also due unless the roll shows the odd cent
as part of the second installment.
2702.  The second half of taxes on real and personal property on the
secured roll is due February 1st.
2703.  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.
2704.  All taxes due November 1, if unpaid, are delinquent at 5
p.m., or the close of business, whichever is later, on December 10,
and thereafter a delinquent penalty of 10 percent attaches to them.
2705.  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.
2705.5.  If December 10 or April 10 falls on Saturday, Sunday or a
legal holiday, the time of delinquency is at 5 p.m., or the close of
business, whichever is later, on the next business day.  If the board
of supervisors, by adoption of an ordinance or resolution, closes
the county's offices for business prior to the time of delinquency on
the "next business day" or for that whole day, that day shall be
considered a legal holiday for purposes of this section.
2706.  After the second installment of taxes on the secured roll is
delinquent, the tax collector shall collect a cost of ten dollars
($10) for preparing the delinquent tax records and giving notice of
delinquency on each separate valuation on the secured roll of:
   (a) Real property, except possessory interests.
   (b) Possessory interests.
   (c) Personal property cross-secured to real property.
   The cost shall be collected even though the property appears on
the roll due to a special assessment and no valuation of the property
is given.
2707.  After the second half of taxes on the secured roll is
delinquent, the tax collector shall prepare a delinquent roll.  In
numerical or alphabetical order, the delinquent roll shall show all
information on the secured roll relating to property the taxes on
which are delinquent.
2708.  Notwithstanding any other provision of law, in the case of a
deficiency in the payment of taxes due and payable pursuant to this
chapter, the tax collector, with the approval of the board of
supervisors, may accept such partial payment from the taxpayer.  Such
partial payments are to be applied first to all penalties, interest
and costs with the balance being applied to the taxes due.  The
difference between the amount paid by the taxpayer and the amount due
shall be treated as a delinquent tax in the same manner as any other
delinquent tax.