CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Senate Bill No. 1407Introduced by Senator BeckerFebruary 18, 2022 An act to amend Section 2607 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 1407, as introduced, Becker. Property taxation.Existing property tax law authorizes the entire tax on real property to be paid when the first installment is due and payable, as provided, and authorizes the 2nd installment to be paid separately only if the first installment has been paid.This bill would make a nonsubstantive change to this provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 2607 of the Revenue and Taxation Code is amended to read:2607. The entire tax on real property may be paid when at the time the first installment is due and payable or at any time thereafter until the properties on the current roll become tax defaulted. The second installment may be paid separately only if the first installment has been paid. The tax collector shall accept payment of current year taxes even though prior year delinquencies on the real property may exist. The acceptance of that payment shall not affect the validity of any sale in satisfaction of a lien for defaulted taxes.
CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Senate Bill No. 1407Introduced by Senator BeckerFebruary 18, 2022 An act to amend Section 2607 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 1407, as introduced, Becker. Property taxation.Existing property tax law authorizes the entire tax on real property to be paid when the first installment is due and payable, as provided, and authorizes the 2nd installment to be paid separately only if the first installment has been paid.This bill would make a nonsubstantive change to this provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION
Senate Bill
No. 1407
Introduced by Senator BeckerFebruary 18, 2022
Introduced by Senator Becker
February 18, 2022
An act to amend Section 2607 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
SB 1407, as introduced, Becker. Property taxation.
Existing property tax law authorizes the entire tax on real property to be paid when the first installment is due and payable, as provided, and authorizes the 2nd installment to be paid separately only if the first installment has been paid.This bill would make a nonsubstantive change to this provision.
Existing property tax law authorizes the entire tax on real property to be paid when the first installment is due and payable, as provided, and authorizes the 2nd installment to be paid separately only if the first installment has been paid.
This bill would make a nonsubstantive change to this provision.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 2607 of the Revenue and Taxation Code is amended to read:2607. The entire tax on real property may be paid when at the time the first installment is due and payable or at any time thereafter until the properties on the current roll become tax defaulted. The second installment may be paid separately only if the first installment has been paid. The tax collector shall accept payment of current year taxes even though prior year delinquencies on the real property may exist. The acceptance of that payment shall not affect the validity of any sale in satisfaction of a lien for defaulted taxes.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 2607 of the Revenue and Taxation Code is amended to read:2607. The entire tax on real property may be paid when at the time the first installment is due and payable or at any time thereafter until the properties on the current roll become tax defaulted. The second installment may be paid separately only if the first installment has been paid. The tax collector shall accept payment of current year taxes even though prior year delinquencies on the real property may exist. The acceptance of that payment shall not affect the validity of any sale in satisfaction of a lien for defaulted taxes.
SECTION 1. Section 2607 of the Revenue and Taxation Code is amended to read:
### SECTION 1.
2607. The entire tax on real property may be paid when at the time the first installment is due and payable or at any time thereafter until the properties on the current roll become tax defaulted. The second installment may be paid separately only if the first installment has been paid. The tax collector shall accept payment of current year taxes even though prior year delinquencies on the real property may exist. The acceptance of that payment shall not affect the validity of any sale in satisfaction of a lien for defaulted taxes.
2607. The entire tax on real property may be paid when at the time the first installment is due and payable or at any time thereafter until the properties on the current roll become tax defaulted. The second installment may be paid separately only if the first installment has been paid. The tax collector shall accept payment of current year taxes even though prior year delinquencies on the real property may exist. The acceptance of that payment shall not affect the validity of any sale in satisfaction of a lien for defaulted taxes.
2607. The entire tax on real property may be paid when at the time the first installment is due and payable or at any time thereafter until the properties on the current roll become tax defaulted. The second installment may be paid separately only if the first installment has been paid. The tax collector shall accept payment of current year taxes even though prior year delinquencies on the real property may exist. The acceptance of that payment shall not affect the validity of any sale in satisfaction of a lien for defaulted taxes.
2607. The entire tax on real property may be paid when at the time the first installment is due and payable or at any time thereafter until the properties on the current roll become tax defaulted. The second installment may be paid separately only if the first installment has been paid. The tax collector shall accept payment of current year taxes even though prior year delinquencies on the real property may exist. The acceptance of that payment shall not affect the validity of any sale in satisfaction of a lien for defaulted taxes.