California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 2605
Official textleginfo.legislature.ca.govlast amended
The following taxes on the secured roll are due and payable November 1:
# (a)
All taxes on personal property.
# (b)
Half the taxes on real property, and if the amount is not evenly divisible by two, the odd cent is also due and payable unless the roll shows the odd cent as part of the second installment.
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