§ 2701
45 words·~1 min read·
/ca/revenue-and-taxation-code/2701A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.