Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

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.