Ownership on the lien date determines the obligation to pay taxes. The disposal of property after the lien date does not relieve the assessee of his tax liability.
Taxes on the unsecured roll may be collected by seizure and sale of any of the following property belonging or assessed to the assessee (Section 2951 R&T Code):
The penalty of 10% shown on the stub of your bill is not applied until the delinquency date - usually after August 31 at 5 p.m. Do not include the penalty if payment is made on or before that date.
Annually, the Assessor shall assess all the taxable property in the County except State-assessed property, to the persons owning, claiming, possessing, or controlling it on 12:01 a.m. January 1st. (Section 405 Revenue and Taxation Code).
All tax liens attach annually as of 12:01 a.m. January 1st, preceding the fiscal year for which the taxes are levied. (Section 2192 R&T Code).
Taxes on the unsecured roll are delinquent after August 31, 5 p.m.
In addition to the penalty of 10%, a penalty at the rate of 1 1/2% will accrue each month on the principal amount of unpaid delinquent unsecured taxes per section 2922 of the Revenue and Taxation Code.
Failure to receive a tax bill does not relieve the responsibility for payment, nor constitutes cause for cancellation of penalty if the tax becomes delinquent.