Rev. & Tax. Code, § 760 · Article 4. Assessment Estimates and Assessment Roll
Rev. & Tax. Code, § 760
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If any amount assessed by the board becomes delinquent on the secured roll, the tax collector may utilize those procedures for the collection of taxes on the unsecured roll to collect the amount assessed by the board.
(b) Not less than 60 days prior to initiating procedures applicable to the collection of delinquent taxes on the unsecured roll pursuant to this section, the tax collector shall send a notice of delinquency stating intent to enforce collection.
(c) The notice required by subdivision (b) shall set forth the following information:
(1) The name of the assessee.
(2) The description of the property assessed.
(3) The assessed value of the property.
(4) The fact that collection will be enforced on the unsecured roll in the amount of the tax, penalty, interest and actual costs of collection.
Notes and commentary — not statutory text
History
Amended by Stats. 2000, Ch. 116, Sec. 1. Effective January 1, 2001.
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=760.
- Text hash
- sha256 74d38a7ee117a12fc6859e61720c83745e088e06b28459ffa4adb230bb222db0
- 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.