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1230-1239 Payment Processing: Administrative Requirements

1230. PUBLICATION OF NOTICE
Revenue and Taxation Code section 2609 requires the tax collector to publish a notice on or before the day taxes are payable. See M-9100 for publication requirements.

1231. DUE DATES
The first installment of taxes is due and payable November 1 (Rev. & Tax. Code §§2605, 2701). The second installment is due and payable February 1 (Rev. & Tax. Code §§2606, 2702).

Revenue and Taxation Code section 2608 allows the tax collector to fix a date preceding the due date when payments may be made.

1232. COLLECTION IN EQUAL INSTALLMENTS
The law (Rev. & Tax. Code §§2605-2606) provides that all taxes on personal property on the secured roll, and half the taxes on real property, are due and payable November 1, with the other half of real property taxes due and payable February 1.

1233. AMOUNT DUE
When ordered by the board of supervisors, provided the resolution is adopted within the time limits specified in Revenue and Taxation Code section 2700, the auditor is required to divide all real and personal property taxes due on the secured roll into two equal installments (Rev. & Tax. Code §§2701-2702). If the amount is not evenly divisible by two, the odd cent is payable with the first installment unless the roll shows the odd cent as part of the second installment (Rev. & Tax. Code §2701).

By resolution, the board of supervisors may order the auditor to drop the odd cent (Rev. & Tax. Code §2152.5).

1234. OTHER CHARGES OR TAXES THAT ARE A LIEN ON LAND
The division of property taxes into two equal installments is also applicable to all assessments, fees, charges, or installments of special assessments that are a lien against the real property (Rev. & Tax. Code §2700.1).

1235. PAYMENTS
The tax collector shall accept payment of current taxes even though prior-year delinquencies on the real property may also exist (Rev. & Tax. Code §§2607, 2703).

1236. INSTALLMENTS
The entire tax on real property may be paid when the first installment is due. The first installment may be paid at any time prior to the time the properties are declared to be tax-defaulted, even though the second installment has become delinquent. However, the second installment may be paid separately only if the first installment has been paid (Rev. & Tax. Code §§2607, 2703).

1237. METHOD OF PAYMENT
The tax collector may accept negotiable paper in payment of any tax or assessment (Rev. & Tax. Code §2505). Negotiable paper is defined as checks, drafts, and money orders (Rev. & Tax. Code §2504). This includes personal checks (Attorney General Letter 3-6-46). Checks written on foreign banks that, on presentment, charge a premium for clearing and converting funds to dollars should be accepted only if the extra charge is separately paid by the taxpayer. To minimize extra handling in converting money, include a note with tax bills going to foreign addresses that payment must be made in U.S. funds or that an amount representing conversion charges must be included.

NOTE: The tax collector has the right to refuse to accept payment in coins (Rev. & Tax. Code §2502).

1238. PLACE OF PAYMENT
The tax collector is the public official responsible for collecting all property taxes (Rev. & Tax. Code §2602). All taxes are payable on or before the due date, at the tax collector's office or, if so ordered by the board of supervisors, at any branch office or temporary collection site within the county or outside the county (Rev. & Tax. Code §2613).

1239. RECIPROCAL TAX ACCOUNTING IN CALIFORNIA (CORTAC)
The CORTAC system was devised to simplify bill routing and paying procedures, to the mutual advantage of counties and tax agents.

Since the initiation of the system on a trial basis in 1961, many modifications have been incorporated into the procedures.

The system requires cooperation from the various departments within the county to assist the tax collector's office in implementing the program.

The assessor's office determines the number of digits in the parcel number and controls cancellations, assignment of new numbers, and segregations. Generally, the records are set up by the assessor's office for name, address, parcel number, code, and description (if any).

The county’s systems and data processing departments integrate the system into its operations and make any modifications required because of machine qualifications and capabilities.

The complete program concerns itself not only with the economies that are to be derived from the CORTAC program but also with the necessary controls and safeguards that will satisfy all of the departments within the county.