§ 2865
58 words·~1 min read·
/ca/health-and-safety-code/2865A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If the county assessor and the tax collector assess property and collect taxes for the district, a certified copy of the lien shall be filed with the county auditor on or before August 10th. The descriptions of the parcels reported shall be those used for the same parcels on the county assessor’s map books for the current year.