Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 5. Collection of Taxes
CHAPTER 2.1. Collection in Equal Installments
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.