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California · Through 2026-09-13

RTC § 2855

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 5. COLLECTION OF TAXES [2501. - 3205.]
  4. CHAPTER 3.3. Collection of Taxes [2851. - 2862.]

Annually, on or before June 1st, the auditor shall

(a) Compute and enter the delinquent penalties and costs on the secured roll.

(b) Charge the tax collector with the penalties and costs.

(c) Deliver the secured roll duly certified to the tax collector.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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