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 2626

2626. Settlement on secured roll. On or before June 1st, the auditor shall compare the delinquent roll, if one is prepared, with the secured roll. If satisfied the delinquent roll is correct, he shall:

(a) Foot the unpaid taxes and penalties.

(b) Credit the tax collector with the unpaid taxes and penalties on the secured roll.

(c) Make a final settlement with him of all taxes and penalties charged against him on the secured roll.

The tax collector shall deliver the treasurer's receipt to the auditor, unless the treasurer is the collector, and shall immediately account for any deficiency. The secured roll shall remain in the tax collector's office.

History.—Stats. 1941, p. 3112, in effect September 13, 1941, added to subsection (c) the reference to penalties. Stats. 1943, p. 1935, in effect August 4, 1943, substituted "delinquent roll" for "delinquent list" and added "and penalties" to subsection (a). Stats. 1945, p. 1378, in effect September 15, 1945, added references to penalties in subsections (a) and (b) and added the second sentence of the second paragraph. Stats. 1974, Ch. 1101, p. 2341, in effect January 1, 1975, deleted "If the tax collector is the redemption officer" before "The", and substituted "the tax collector's" for "his" in the second sentence of the second paragraph. Stats. 1976, Ch. 142, p. 224, in effect January 1, 1977, added "On or before June 1st," before "The", and added ", if one is prepared," after "roll" in the first sentence of the first paragraph.