Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2855 — Collection of Taxes
Cal. Rev. & Tax. Code § 2855
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Annually, on or before June 1st, the auditor shall
Citator
Cal. Rev. & Tax. Code § 2855 — Collection of Taxes is in force in the current edition of the Code, and nothing recorded condemns it.
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.