Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Revenue and Taxation Code
Part 5. Collection of Taxes
Chapter 3.3. Collection of Taxes
2853. Entries. When this alternative method of collection of taxes on the secured roll is adopted all entries formerly required by law to be made on the delinquent roll shall thereafter be made on the secured roll except that after the date of the declaration of default for delinquent taxes the entries shall be made on the abstract list.
History.—Added by Stats. 1949, p. 464, in effect October 1, 1949. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "declaration of default . . . taxes the" for "sale to the state such" after "date of the".