§ 2707
45 words·~1 min read·
/ca/revenue-and-taxation-code/2707·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
After the second half of taxes on the secured roll is delinquent, the tax collector shall prepare a delinquent roll. In numerical or alphabetical order, the delinquent roll shall show all information on the secured roll relating to property the taxes on which are delinquent.