Rev. & Tax. Code, § 2626 · Chapter 2. Collection Generally
Rev. & Tax. Code, § 2626
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
On or before June 1st, the auditor shall compare the delinquent roll, if one is prepared, with the secured roll. If satisfied the delinquent roll is correct, he shall:
(a) Foot the unpaid taxes and penalties.
(b) Credit the tax collector with the unpaid taxes and penalties on the secured roll.
(c) Make a final settlement with him of all taxes and penalties charged against him on the secured roll.
The tax collector shall deliver the treasurer’s receipt to the auditor, unless the treasurer is the collector, and shall immediately account for any deficiency. The secured roll shall remain in the tax collector’s office.
Notes and commentary — not statutory text
History
Amended by Stats. 1976, Ch. 142.
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=2626.
- Text hash
- sha256 4baf6f0fa42a1cba98edc564c9c7d38ba8dff3ec2a10c8103c225fd6aa8fa44e
- 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.