Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 5. Collection of Taxes
Chapter 2. Collection Generally
2624. Delinquent roll; preparation of. After the second half of taxes on real property is delinquent, the tax collector shall prepare a delinquent roll. In numerical or alphabetical order, the delinquent roll shall show all information on the secured roll relating to property the taxes on which are delinquent.
History.—Stats. 1943, p. 1935, in effect August 4, 1943, substituted "delinquent roll" for "delinquent list."
Abbreviations.—The description of property in the delinquent list may be condensed by the use of common abbreviations, if thereby the property may "easily be known." Rollins v. Woodman, 117 Cal. 516, 519.