BlackletterCalifornia law

Revenue and Taxation Code § 2603

CHAPTER 2. Collection Generally

Current as of September 28, 2026Rev. & Tax. Code, § 2603Official source ↗

Amended by Stats. 1981, Ch. 261, Sec. 21.

At the time the auditor delivers the local assessment roll to the tax collector, he shall charge the collector with the taxes extended thereon, together with the taxes extended on the board roll.