Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 4. Collection on the Unsecured Roll

Article 1. General Provisions.

Section 2927.3

2927.3. Certification. Upon completion of any delinquent roll or abstract list, or the insertion of new information on an abstract list, the auditor shall certify thereon that it contains a true and correct statement of all essential information necessary to the collection of and relating to unpaid taxes on unsecured property recorded in the rolls specified by the auditor in the certificate. All entries formerly required by law to be made on the specified rolls shall thereafter be made on the delinquent roll or the abstract list.

History.—Added by Stats. 1961, p. 1586, in effect September 15, 1961.