{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2927","citation":"Rev. & Tax. Code, § 2927","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 4. Collection on the Unsecured Roll [2901. - 2963.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-4"},{"name":"ARTICLE 1. General Provisions [2901. - 2928.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-4/article-1"}],"history":"Added by Stats. 1961, Ch. 489.","effective":null,"html":"<p>The collector of taxes on unsecured property shall prepare a delinquent roll or abstract list of unpaid items from the unsecured roll.</p>","text":"The collector of taxes on unsecured property shall prepare a delinquent roll or abstract list of unpaid items from the unsecured roll.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-2927","source":"California Legislative Information bulk export (pubinfo)"}