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 2627
2627. Charging tax collector. Within three days after this settlement, the auditor shall:
(a) Compute and enter the penalties and costs on the delinquent roll.
(b) Charge the tax collector with the amount due on the delinquent roll.
(c) Deliver the delinquent roll duly certified, to the tax collector.
History.—Stats. 1943, p. 1935, substituted "delinquent roll" for "delinquent list" in subsections (a), (b), and (c).