Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2627

2627. Charging tax collector. Within three days after this settlement, the auditor shall:

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

(b) Charge the tax collector with the amount due on the delinquent roll.

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

History.—Stats. 1943, p. 1935, substituted "delinquent roll" for "delinquent list" in subsections (a), (b), and (c).