California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 2627
Official textleginfo.legislature.ca.gov
Within three days after this settlement, the auditor shall:
# (a)
Compute and enter the penalties and costs on the delinquent roll.
# (b)
Charge the tax collector with the amount due on the delinquent roll.
# (c)
Deliver the delinquent roll duly certified, to the tax collector.
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