Section 2927.1.

Cal. Revenue and Taxation Code - RTC § 2927.1.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
The delinquent roll or abstract list shall contain all the essential information relating to unpaid items shown in the rolls from which it is prepared and shall be in a form approved by the auditor and board of supervisors.
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