Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 5. Collection of Taxes
Chapter 2. Collection Generally
(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).