Section 2927.
Cal. Revenue and Taxation Code - RTC § 2927.
in effectThe collector of taxes on unsecured property shall prepare a delinquent roll or abstract list of unpaid items from the unsecured roll.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026
