California · Revenue and Taxation Code - RTC
RTC §2927.1: 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 an
What this law says, in plain English
A delinquent roll or abstract list must contain essential information about unpaid items from source rolls and use a form approved by the auditor.
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