California Statutes
§ 2618. — 2618. (Amended by Stats. 1991, Ch. 532, Sec. 10.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 5. PART 5. COLLECTION OF TAXES·Ch. 2. CHAPTER 2. Collection Generally
The second half of taxes on real property, if unpaid, is delinquent at 5 p.m., or the close of business, whichever is later, on April 10, and thereafter a delinquent penalty of 10 percent attaches to it.
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California § 2618. (2618. (Amended by Stats. 1991, Ch. 532, Sec. 10.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
In Re Collier
416 B.R. 713 (N.D. California, 2008)
(PS) Lull v. County of Sacramento
(E.D. California, 2021)
Legislative History
Amended by Stats. 1991, Ch. 532, Sec. 10.