§ 2855
43 words·~1 min read·
/ca/revenue-and-taxation-code/2855A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Annually, on or before June 1st, the auditor shall
(a)Compute and enter the delinquent penalties and costs on the secured roll.
(b)Charge the tax collector with the penalties and costs.
(c)Deliver the secured roll duly certified to the tax collector.