§ 2705
38 words·~1 min read·
/ca/revenue-and-taxation-code/2705A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.