Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2628

2628. Attendance; Auditor's office. Annually, on or before August 10th, the tax collector shall make a collections report on the secured roll and, if one is prepared, the delinquent roll, and make it or them available to the auditor for purposes of audit.

History.—Stats. 1943, p. 1935, in effect August 4, 1943, substituted "delinquent roll" for "delinquent list" and deleted sentence providing for comparison of delinquent roll with the secured roll. Stats. 1976, Ch. 142, p. 225, in effect January 1, 1977, revised the section.