Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2603

2603. Charging tax collector. At the time the auditor delivers the local assessment roll to the tax collector, he shall charge the collector with the taxes extended thereon, together with the taxes extended on the board roll.

History.—Stats. 1963, p. 2901, in effect September 20, 1963, completely revised this section. Stats. 1981, Ch. 261, in effect January 1, 1982, deleted "whether delivered by him under Section 2601 or by the board under Section 760" after "board roll".