Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 5. Collection of Taxes
Chapter 3.3. Collection of Taxes
Section 2855
2855. Computation of delinquent penalties and costs. Annually, on or before June 1st, the auditor shall
(a) Compute and enter the delinquent penalties and costs on the secured roll.
(b) Charge the tax collector with the penalties and costs.
(c) Deliver the secured roll duly certified to the tax collector.
History.—Added by Stats. 1949, p. 464, in effect October 1, 1949. Stats. 1976, Ch. 142, p. 225, in effect January 1, 1977, substituted "Annually, on or before June 1st" for "Within three days after the delivery of the secured roll to the auditor" in the first sentence.