Section 2618 Of Chapter 2. Collection Generally From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 2.
2618
. The second half of taxes on real property, if unpaid, is
delinquent at 5 p.m., or the close of business, whichever is later,
on April 10, and thereafter a delinquent penalty of 10 percent
attaches to it.