{"data":{"id":"us-ca/rtc-2855","jurisdiction":"us-ca","citation":"RTC § 2855","heading":"","body":"Annually, on or before June 1st, the auditor shall\n(a) Compute and enter the delinquent penalties and costs on the secured roll.\n(b) Charge the tax collector with the penalties and costs.\n(c) Deliver the secured roll duly certified to the tax collector.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c2ebe730341ff92a21a73fe0d10f08d41fd6c8ddec4e08e1c448522c89327813","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-2853","next":"us-ca/rtc-2856"},"notice":"GroundRules: Original legal text. Not legal advice."}