Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 2000 Unsecured Tax Collections 2140-2143 Billing and Payment Processing: Post-Payment Requirements

2140-2143 Billing and Payment Processing: Post-Payment Requirements

2140. POSTING PAYMENTS
The tax collector shall record payment of taxes on the unsecured roll by either of the following methods (Rev. & Tax. Code §2913):

1) By marking the fact and date of payment on the unsecured roll opposite the tax to which the payment relates; or

2) By recording the fact and date of payment on a machine-prepared list or in the form of an electronic data processing record.

2141. RECORDING OF PAYMENTS
The tax collector shall record payment of taxes on the unsecured roll by either of the following methods:

1) By marking the fact and date of payment on the unsecured roll opposite the tax to which the payment relates; or

2) By recording the fact and date of payment on a machine-prepared list or in the form of an electronic data processing record (Rev. & Tax. Code §2913).

2142. RECEIPT TO PAYOR
When taxes on unsecured property are paid in cash, or when 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 §2910.5).

2143. DEPOSIT OF MONEY
All moneys collected must be immediately deposited with the treasurer or in a bank selected by the treasurer (Rev. & Tax. Code §2507; Gov. Code §§53680-53681).