{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2857","citation":"Rev. & Tax. Code, § 2857","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":"Added by Stats. 1949, Ch. 239.","effective":null,"html":"<p>The auditor shall then administer an oath to the tax collector, to be written and subscribed on the secured roll, that all property on the secured roll on which taxes have been paid has been credited with the payment on the secured roll.</p>","text":"The auditor shall then administer an oath to the tax collector, to be written and subscribed on the secured roll, that all property on the secured roll on which taxes have been paid has been credited with the payment on the secured roll.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-of-taxes-2857","source":"California Legislative Information bulk export (pubinfo)"}