Section 2927.2.

Cal. Revenue and Taxation Code - RTC § 2927.2.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
Annually, after the taxes on the unsecured roll become delinquent, the collector shall insert in the abstract list or prepare a delinquent roll or an abstract list of, all unpaid items.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements