Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2624

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.