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

§ 2902

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The assessment of unsecured property shall be deemed complete for the purpose of enforcing the collection thereof when the assessor has made a record in writing of the assessment in such form as the board may prescribe.

(Added by Stats. 1943, Ch. 689.)

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California Revenue and Taxation Code

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