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1270-1276 Payment Processing: Post-Payment Requirements

1270. RECEIPTS FOR PAYMENT OF TAXES
Whenever taxes are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax collector shall give a receipt to the person making payment (Rev. & Tax. Code §2615). The tax bills, when dated and stamped "paid," constitute valid receipts.

1271. CONTENTS OF RECEIPT
Receipts must contain:

1) The amount of tax paid;

2) The fiscal year for which the tax is paid; and

3) The description of the property (Rev. & Tax. Code §2615).

1272. PAYMENTS BY MAIL
A receipt need not be issued for a payment received by mail unless one is requested by the person making the payment (Rev. & Tax. Code §2615).

1273. POSTING PAYMENTS
The tax collector shall mark the fact and date of payment on the roll or delinquent roll opposite the tax to which the payment relates (Rev. & Tax. Code §2614) or, with the board of supervisors' approval, may adopt a procedure showing the fact and date of payment on machine-prepared lists (Rev. & Tax. Code §2614.5).

The consent of the auditor and the tax collector and the approval of the board of supervisors must be obtained when recording payments in electronic data processing records. Data normally appearing on an extended roll and abstract list may be retained in electronic data processing equipment and no physical document need be prepared. Notwithstanding any other provisions of the Revenue and Taxation Code, "...where no physical document of the extended roll and abstract list is prepared, all entries required to be made on the extended roll and abstract list shall be entered into the electronic data processing records" (Rev. & Tax. Code §2601). "The data shall be so stored that it can be made readily available to the public in an understandable form" (Rev. & Tax. Code §109.6).

1274. DEPOSITS OF MONEY COLLECTED
All property tax revenue collected must be immediately deposited with the treasurer or in a bank selected by the treasurer (Rev. & Tax. Code §2507; Gov. Code §53680). Daily collections deposited in a bank must be paid into the county treasury at least once a month (Gov. Code §27401).

1275. LIEN PRIORITY
Every tax declared to be a lien on real property, and every public improvement assessment declared by law to be a lien on real property, have priority over all other liens on the property, regardless of the time of their creation. This tax or assessment shall be given priority over matters including, but not limited to, any recognizance, deed, judgment, debt, obligation, or responsibility with respect to which the subject real property may become charged or liable (Rev. & Tax. Code §2192.1).

1276. DISTRIBUTION OF PROCEEDS FROM OTHER SALES
Upon the sale, conducted under judicial process or otherwise by any sheriff, constable, trustee, receiver or other ministerial officer, of any real property upon which ad valorem property taxes or assessments are due and unpaid at the time of sale, the proceeds from that sale shall, after payment of necessary and incidental sale expenses, be first applied to the amount of those ad valorem property taxes and assessments and be transmitted by the conducting officer to the officer responsible for the collection of those taxes and assessments (Rev. & Tax. Code §2192.2).

NOTE: Tax sales as a result of defaulted taxes, pursuant to Chapter 7 of the Revenue and Taxation Code, and sales pursuant to Article 1 (commencing with Civ. Code §2920) of Chapter 2, Title 14, Part 4, Division 3, of the Civil Code are exempted from this procedure (Rev. & Tax. Code §2192.2).