California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 2855
Official textleginfo.legislature.ca.gov
Annually, on or before June 1st, the auditor shall
# (a)
Compute and enter the delinquent penalties and costs on the secured roll.
# (b)
Charge the tax collector with the penalties and costs.
# (c)
Deliver the secured roll duly certified to the tax collector.
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