{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2707","citation":"Rev. & Tax. Code, § 2707","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 5. COLLECTION OF TAXES [2501. - 3205.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5"},{"name":"CHAPTER 2.1. Collection in Equal Installments [2700. - 2708.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-2.1"}],"history":"Added by Stats. 1945, Ch. 976.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-in-equal-installments-2707","source":"California Legislative Information bulk export (pubinfo)"}