Cal. Rev. & Tax. Code § 2707
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 2707