Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 5. Collection of Taxes
Chapter 3.3. Collection of Taxes
(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.