Section 2505 Of Chapter 1. Medium Of Payment From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 1.
2505
. (a) Except as provided in subdivision (b), the tax collector
or treasurer for any city or county may in his or her discretion
accept negotiable paper in payment of any tax, or assessment, or on a
redemption.
(b) The tax collector of a county shall accept a certificate of
eligibility to pay all or any part of any ad valorem property tax,
special assessment, or other charge or user fee appearing on the
county tax bill. The tax collector, treasurer, or other official
charged with the duty of collecting taxes for a chartered city which
levies and collects its own property taxes shall accept a certificate
of eligibility to pay all or any part of any ad valorem property
tax, special assessment, or other charge or user fee appearing on the
tax bill of such city. A certificate for partial payment shall not
be accepted unless accompanied by an amount sufficient to fully pay
the remaining ad valorem property taxes, special assessment, or other
charge or fee appearing on the respective tax bill installment.
(c) Except as provided in Chapter 2 (commencing with Section
20581), Chapter 3. 3 (commencing with Section 20639), Chapter 3.5
(commencing with Section 20640), or Chapter 4 (commencing with
Section 20641) of Part 10.5 of Division 2, a certificate of
eligibility shall not be used to pay any delinquent taxes,
assessments, penalties, costs, fees, or interest, or any redemption
charges.
(d) For the 1978-79 fiscal year and thereafter, except as to those
amounts which can be paid by a certificate pursuant to subdivision
(c), the tax collector shall not accept a certificate of eligibility
to pay all or part of any installment if tendered after the
delinquency date thereof, unless accompanied by an amount sufficient
to fully pay any delinquent taxes, assessments, costs, penalties,
interest, fees or other charges resulting from the delinquency or
delinquencies.
(e) In no event shall a certificate of eligibility be accepted
later than the expiration date designated thereon.