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Property Taxes Law Guide – Revision 2013

PTLG Table of Contents > Revenue and Taxation Code > Division 1. Property Taxation > Part 5. Collection of Taxes > Chapter 2.1 > Section 2707

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 2.1. Collection in Equal Installments

Section 2707

2707. Delinquent roll; preparation of. After the second half of taxes on the secured roll 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.—Added by Stats. 1945, p. 1872, in effect June 23, 1945.