Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 5. Collection of Taxes
Chapter 2. Collection Generally
Section 2623
2623. Charging tax collector; penalties. Prior to February 1st, the auditor shall:
(a) Compute and enter the delinquent penalty against all taxes on the secured roll not marked paid.
(b) Foot the penalties.
(c) Charge the tax collector with the total penalties due on the secured roll.
(d) Deliver the secured roll to the tax collector.
History.—Stats. 1953, p. 2100, operative as to taxes which become a lien on and after January 1, 1954, substituted "February 1st" for "January 20th."