DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 4. Collection on the Unsecured Roll 2901-2963›ARTICLE 1. General Provisions 2901-2928.1

§ 2927.2

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

Annually, after the taxes on the unsecured roll become delinquent, the collector shall insert in the abstract list or prepare a delinquent roll or an abstract list of, all unpaid items.

(Added by Stats. 1961, Ch. 489.)

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California Revenue and Taxation Code

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