California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 1. PROPERTY TAXATION |
Part 5. COLLECTION OF TAXES |
Chapter 4. Collection on the Unsecured Roll |
ARTICLE 1. General Provisions |
Section 2913.
Latest version.
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The tax collector shall record a payment of taxes on the unsecured roll by either of the following methods:
(a) By marking the fact and date of payment on the unsecured roll opposite the tax to which the payment relates.
(b) By recording the fact and date of payment on a machine prepared list or in the form of an electronic data processing record.
(Repealed and added by Stats. 1993, Ch. 1187, Sec. 23. Effective January 1, 1994.)