DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 2.1. Collection in Equal Installments 2700-2708

§ 2707

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

After the second half of taxes on the secured roll is delinquent, the tax collector shall prepare a delinquent roll. In numerical or alphabetical order, the delinquent roll shall show all information on the secured roll relating to property the taxes on which are delinquent.

(Added by Stats. 1945, Ch. 976.)

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California Revenue and Taxation Code

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