{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2855","citation":"Rev. & Tax. Code, § 2855","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 3.3. Collection of Taxes [2851. - 2862.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-3.3"}],"history":"Amended by Stats. 1976, Ch. 142.","effective":null,"html":"<p>Annually, on or before June 1st, the auditor shall</p><p>(a) Compute and enter the delinquent penalties and costs on the secured roll. </p><p>(b) Charge the tax collector with the penalties and costs.</p><p>(c) Deliver the secured roll duly certified to the tax collector.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-of-taxes-2855","source":"California Legislative Information bulk export (pubinfo)"}