Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

CHAPTER 1. Redemption Generally

Section 4104.3

4104.3. Filing of delinquent list. After the settlement under Section 2630 the delinquent roll, or a photographic copy thereof, shall remain on file in the tax collector's office and the auditor shall charge the tax collector with the amount of taxes, penalties and costs unpaid as shown on the delinquent roll.

History.—Added by Stats. 1945, p. 1378, in effect September 15, 1945. Stats. 1961, p. 1585, in effect September 15, 1961, added "penalties and costs." Stats. 1971, p. 2242, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector's office and the auditor shall charge the tax collector" for "redemption officer's office and, if the tax collector is the redemption officer, the auditor shall charge the redemption officer". Stats. 1976, Ch. 156, p.253, in effect January 1, 1977, added ", or a photographic copy thereof," after "roll".