§ 4110
45 words·~1 min read·
/ca/revenue-and-taxation-code/4110A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The tax collector shall prepare and set up a convenient and appropriate index record, or other workable system of tax-defaulted property. The record shall be kept regularly posted to reflect the immediate status of all items remaining unpaid on the delinquent rolls or abstract lists.