GroundRules
RTC § 2851
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 3.3. Collection of Taxes [2851. - 2862.]
It is hereby declared to be the purpose of this chapter to provide an alternative procedure for the collection of property taxes on the secured roll after the second installment of such taxes is delinquent. It is further declared to be the object of this alternative procedure to eliminate the preparation of a delinquent roll by the county tax collector in those counties in which the tax collector has prepared an abstract list of the unpaid items from all delinquent rolls of the county.
Collected 2026-09-14T05:56:33Z. Source file · JSON