California · Revenue and Taxation Code - RTC
RTC §2624: After the second half of taxes on real property is delinquent, the tax collector shall prepare a delinquent roll.
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After the second half of taxes on real property is delinquent, the tax collector shall prepare a delinquent roll. In numerical or alphabetical order, the delinquent roll shall show all information on the secured roll relating to property the taxes on which are delinquent.
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