Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2016

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

Chapter 4. Preparation of Abstract Lists

Section 4374

4374. Entries to be made on abstract list. Upon completion of any abstract list or the insertion of new information therein the auditor shall certify thereon that it contains a true and correct statement of all information relating to property on which all or any part of the taxes are unpaid which is contained 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 abstract lists.

History.—Added by Stats. 1945, p. 1380, in effect September 15, 1945. Stats. 1949, p. 466, in effect October 1, 1949, substituted "statement" for "transcript" in the first sentence and deleted "delinquent" preceding "rolls" in both sentences.