Rev. & Tax. Code, § 2623 · Chapter 2. Collection Generally
Rev. & Tax. Code, § 2623
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Prior to February 1st, the auditor shall:
(a) Compute and enter the delinquent penalty against all taxes on the secured roll not marked paid.
(b) Foot the penalties.
(c) Charge the tax collector with the total penalties due on the secured roll.
(d) Deliver the secured roll to the tax collector.
Notes and commentary — not statutory text
History
Amended by Stats. 1953, Ch. 799.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2623.
- Text hash
- sha256 5701319088f2899d17f943554229523f0f73bdc620cbdf5ade8f93991f3afdaf
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.