Rev. & Tax. Code, § 2855 · Chapter 3.3. Collection of Taxes
Rev. & Tax. Code, § 2855
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
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=2855.
- Text hash
- sha256 c2ebe730341ff92a21a73fe0d10f08d41fd6c8ddec4e08e1c448522c89327813
- 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.