Section 2855.

Cal. Revenue and Taxation Code - RTC § 2855.
in effect
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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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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