BlackletterCalifornia law

Revenue and Taxation Code § 2855

CHAPTER 3.3. Collection of Taxes

Current as of September 28, 2026Rev. & Tax. Code, § 2855Official source ↗

Amended by Stats. 1976, Ch. 142.

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.