GroundRules
RTC § 2623
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 5. COLLECTION OF TAXES [2501. - 3205.]
- CHAPTER 2. Collection Generally [2601. - 2636.]
Prior to February 1st, the auditor shall:
(a) Compute and enter the delinquent penalty against all taxes on the secured roll not marked paid.
(b) Foot the penalties.
(c) Charge the tax collector with the total penalties due on the secured roll.
(d) Deliver the secured roll to the tax collector.
Collected 2026-09-14T05:56:33Z. Source file · JSON