Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2851 — Collection of Taxes
Cal. Rev. & Tax. Code § 2851
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
It is hereby declared to be the purpose of this chapter to provide an alternative procedure for the collection of property taxes on the secured roll after the second installment of such taxes is delinquent. It is further declared to be the object of this alternative procedure to eliminate the…
Citator
Cal. Rev. & Tax. Code § 2851 — Collection of Taxes is in force in the current edition of the Code, and nothing recorded condemns it.
It is hereby declared to be the purpose of this chapter to provide an alternative procedure for the collection of property taxes on the secured roll after the second installment of such taxes is delinquent. It is further declared to be the object of this alternative procedure to eliminate the preparation of a delinquent roll by the county tax collector in those counties in which the tax collector has prepared an abstract list of the unpaid items from all delinquent rolls of the county.