Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 1000 Secured Collections 1100-1102 Billing Procedures & Requirements: General Information

1100-1102 Billing Procedures & Requirements: General Information

1100. DELIVERY OF ASSESSMENT ROLL
The auditor is required to deliver the extended secured roll to the tax collector on or before the fourth Monday of September (Rev. & Tax. Code §2601).

EXCEPTIONS:

1) If the roll is a machine-prepared roll and the tax bills are, with the consent of the tax collector and the approval of the board of supervisors, machine-prepared by the auditor, the auditor must deliver the extended tax roll on or before October 16 (Rev. & Tax. Code §2601).

2) An extension of time for not more than 30 days or, in the case of public calamity, 40 days, may be granted to county tax collectors and auditors by the Controller, pursuant to the provisions of Revenue and Taxation Code section 155.3 (M-1060).

1101. SPECIAL DISTRICT COLLECTIONS
Under various provisions of law, assessments levied by special districts (levee, irrigation, water, reclamation, etc.) are entered on the county tax rolls. Revenue and Taxation Code section 136 ensures that such assessments entered on the roll are collected and enforced in the same manner as all other taxes entered on the roll.

1102. TAXPAYER'S RESPONSIBILITY
Failure to receive a tax bill does not relieve the fee owner, or assessee, from the liability to pay taxes owed (Rev. & Tax. Code §2610.5).

Neither the failure of the assessee to receive the information nor the failure of the assessor to so inform the assessee shall in any way affect the validity of any assessment or the validity of any taxes levied (Rev. & Tax. Code §619(e)).

"... the owner must be charged with knowledge of the property which he owns, that it is his duty to ... see that he pays the taxes thereon ..." (Webster v. Somer, 159 Cal. 459).