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 2630

2630. Settlement on delinquent roll. The auditor shall foot the amount unpaid on the delinquent roll, credit the tax collector with the amount, and have a final settlement with him.

History.—Stats. 1943, p. 1935, in effect August 4, 1943, substituted "delinquent roll" for "delinquent list." Stats. 1945, p. 1378, in effect September 15, 1945, deleted provisions that delinquent list should remain on file in auditor's office.