Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2015
Revenue and Taxation Code
Part 7. Redemption
CHAPTER 1. Redemption Generally
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".