Section 2605 Of Chapter 2. Collection Generally From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 2.
2605
. 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.