§ 2623
51 words·~1 min read·
/ca/revenue-and-taxation-code/2623A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Prior to February 1st, the auditor shall:
(a)Compute and enter the delinquent penalty against all taxes on the secured roll not marked paid.
(b)Foot the penalties.
(c)Charge the tax collector with the total penalties due on the secured roll.
(d)Deliver the secured roll to the tax collector.