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1300-1306 Delinquency: General Information

1300. DELINQUENT DATES AND TIMES
The first installment becomes delinquent at 5 p.m. or the close of business, whichever is later, on December 10; the second installment becomes delinquent at 5 p.m. or the close of business, whichever is later, on April 10 (Rev. & Tax. Code §§2617-2618, 2704-2705).

1301. WEEKENDS AND HOLIDAYS
If either December 10 or April 10 falls on a Saturday, Sunday or holiday, the time of delinquency is 5 pm or the close of business, whichever is later, on the next business day (Rev. & Tax. Code §§2619, 2705.5). If the board of supervisors, by adoption of an ordinance or resolution, closes the county's offices for business prior to the time of delinquency on the "next business day" or for that whole day, that day shall be considered a legal holiday.

1302. PAYMENTS BY MAIL
For remittances received by mail after the delinquency date, see M-1245.

1303. PENALTIES
If either the first or the second installment becomes delinquent, a penalty of ten percent attaches to it (Rev. & Tax. Code §§2617-2618, 2704-2705).

NOTE: If escape and/or penal assessments are added to or included in the current year's assessment, the taxes are computed pursuant to the provisions of Revenue and Taxation Code section 534, interest pursuant to Revenue and Taxation Code section 506 (if applicable) is added, and the entire amount is then combined into one sum.

1304. PENALTIES ON ADJUSTED OR "LATE" TAX BILLS
When a replacement, "late" amended, or corrected tax bill is issued, the penalty imposed for delinquent taxes shall be waived by the auditor or the tax collector if payment is received within 30 days from the date the bill was mailed (Rev. & Tax. Code §2610.5). This 30-day period applies only when a replacement or late tax bill is issued and there are fewer than 30 days remaining prior to the delinquency date or when the delinquency date has already passed. See M-1144. Under no circumstances shall a taxpayer have fewer than 30 days to pay without penalty.

EXAMPLE: If an adjusted tax bill is mailed on November 22 and the taxes are paid on December 21, the delinquent penalty attaching on December 10 must be waived.

1305. COST CHARGE
The cost charge is ten dollars for preparing the delinquent tax records and published delinquent list on each separate valuation on the secured roll of:

1) Real property;

2) Possessory interests; and

3) Personal property cross-secured to real property.

This cost attaches even though the property appears on the roll because of a special assessment and no valuation is given (Rev. & Tax. Code §§2621, 2706) and whether or not the county has incurred any actual expense related to the delinquency.

1306. DELINQUENT LIST
A delinquent list must be prepared by the tax collector after the second installment of taxes becomes delinquent. The delinquent list shows all information relating to any unpaid assessments (Rev. & Tax. Code §§2624, 2707).

If an abstract list of delinquent taxes has been prepared and the delinquent list eliminated, the current assessment roll is designed to accommodate the added information normally carried in the delinquent roll (Rev. & Tax. Code §2851).