California · Revenue and Taxation Code - RTC
RTC §2855: Annually, on or before June 1st, the auditor shall (a) Compute and enter the delinquent penalties and costs on the secured roll.
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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.
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