Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 2623 — Collection Generally

Cal. Rev. & Tax. Code § 2623

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Current through: Nov 2, 2026 (California Legislative Counsel)

Prior to February 1st, the auditor shall:

Citator

Cal. Rev. & Tax. Code § 2623 — Collection Generally is in force in the current edition of the Code, and nothing recorded condemns it.

Prior to February 1st, the auditor shall:

(a) Compute and enter the delinquent penalty against all taxes on the secured roll not marked paid.

(b) Foot the penalties.

(c) Charge the tax collector with the total penalties due on the secured roll.

(d) Deliver the secured roll to the tax collector.