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Cal. Revenue and Taxation Code § 2855

Cal. Revenue and Taxation Code § 2855

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 2855, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/917618
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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.