California · Revenue and Taxation Code - RTC

RTC §2189.1: Separately billed taxes on state-assessed personal property when delinquent may be collected through use of unsecured tax collection procedures.

What this law says, in plain English

Delinquent taxes on state-assessed personal property that are billed separately may be collected using unsecured tax collection procedures.

Read the full statutory text
Separately billed taxes on state-assessed personal property when delinquent may be collected through use of unsecured tax collection procedures. Any of those taxes, including penalties and cost charge, which remain unpaid after June 30, shall be transferred to the unsecured roll or abstract and shall become subject to additional penalties as provided in Section 2922.

Verify at the official source: California legislative text

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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.