Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 2927.3 — General Provisions

Cal. Rev. & Tax. Code § 2927.3

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

Upon completion of any delinquent roll or abstract list, or the insertion of new information on an abstract list, the auditor shall certify thereon that it contains a true and correct statement of all essential information necessary to the collection of and relating to upaid taxes on unsecured…

Citator

Cal. Rev. & Tax. Code § 2927.3 — General Provisions is in force in the current edition of the Code, and nothing recorded condemns it.

Upon completion of any delinquent roll or abstract list, or the insertion of new information on an abstract list, the auditor shall certify thereon that it contains a true and correct statement of all essential information necessary to the collection of and relating to upaid taxes on unsecured property recorded in the rolls specified by the auditor in the certificate. All entries formerly required by law to be made on the specified rolls shall thereafter be made on the delinquent roll or the abstract list.