Cal. Rev. & Tax. Code § 2623

Current through the 2023 Legislative Session.

Section 2623 - Auditor's duties prior to February 1

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.

Ca. Rev. and Tax. Code § 2623

Amended by Stats. 1953, Ch. 799.