{"data":{"id":"us-ca/rtc-2927.2","jurisdiction":"us-ca","citation":"RTC § 2927.2","heading":"","body":"Annually, after the taxes on the unsecured roll become delinquent, the collector shall insert in the abstract list or prepare a delinquent roll or an abstract list of, all unpaid items.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 5. COLLECTION OF TAXES [2501. - 3205.]","CHAPTER 4. Collection on the Unsecured Roll [2901. - 2963.]","ARTICLE 1. General Provisions [2901. - 2928.1.]"],"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":"7d4adeef9d8ab1fabe2a929a89b99a5b4d151ed1668254b2fa83032170055231","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-2927.1","next":"us-ca/rtc-2927.3"},"notice":"GroundRules: Original legal text. Not legal advice."}