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2120-2122 Billing and Payment Processing: Billing

2120. GENERAL REQUIREMENTS
The tax collector may, no later than 30 days prior to the date on which taxes are delinquent and as soon as reasonably possible after receipt of the extended assessment roll, mail or electronically transmit a tax bill for every assessment on the unsecured roll on which taxes are due (Rev. & Tax. Code §2910.1).  The tax collector may refrain from mailing a tax bill for an amount that is too small to justify the cost of collection.  A tax may also be canceled by the auditor upon recommendation of the tax collector if the amount is too small to justify the cost of collection (Rev. & Tax. Code §4986.8).

Failure to receive a tax bill does not relieve the lien of taxes; however, the penalty for delinquent taxes must be canceled if the assessee convinces the tax collector that he/she did not receive a tax bill.  The taxes may also be canceled by the auditor upon recommendation of the tax collector if the amount is too small to justify the cost of collection (Rev. & Tax. Code §4986.8).

2121. INFORMATION ON THE TAX BILL
The following information shall be included either in each county tax bill or in a separate statement accompanying the tax bill (Rev. & Tax. Code §2611.6):

1) The full value of locally assessed property, including assessments made for irrigation district purposes in accordance with Water Code section 26625.1;

2) The tax rate required by Article XIIIA of the California State Constitution (one percent of the full cash value);

3) The rate or dollar amount of taxes levied in excess of the one-percent limitation to pay for voter-approved indebtedness incurred before July 1, 1978, or bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986;

4) The amount of any special taxes and special assessments levied;

5) The amount of any tax rate reduction pursuant to section 100, with the notation, "Tax reduction by (name of jurisdiction)." (The jurisdiction must be a local agency, school district, community college district, or county superintendent of schools) (Rev. & Tax. Code §95);

6) The amount of any exemptions (exemptions reimbursable by the State are shown separately);

7) The total taxes due on the property covered by the bill;

8) Instructions on tendering payment, including the name and mailing address of the tax collector;

9) A notice that, if taxes are unpaid, delinquency penalties, costs, redemption penalties, and a redemption fee will be incurred (Rev. & Tax. Code §2611) and (M-1125); and,

10) Information specifying all of the following, pursuant to Revenue and Taxation Code section 2611.6:

a. That, if the taxpayer disagrees with the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessor's office;

b. That, if the taxpayer and the assessor are unable to agree on a proper assessed value pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable; and

c. The address of the clerk of the county board of equalization or the assessment appeals board, as applicable, where forms for an application for reduction may be obtained.

NOTE:  Not more than ten assessment appeals boards may be created within any county.  Assessment appeals boards shall be designated by number in the ordinance providing for their creation (Rev. & Tax. Code §1621). Revenue and Taxation Code section 1621 shall remain in effect only until January 1, 2005, unless a later-enacted statute deletes or extends that date.

Form SCO 2-01 is a checklist to assist you in designing new tax bills.

2122. SUBSEQUENT NOTICE
Prior to delinquency, it may be beneficial to notify taxpayers of the approaching delinquency date and the penalty for delinquency.