California · Revenue and Taxation Code - RTC

RTC §4104.3: After the settlement under Section 2630, the delinquent roll, or a photographic copy thereof, shall remain on file in the tax collector’s office and the auditor shall charge the tax collector with the

What this law says, in plain English

After settlement, the delinquent roll or its copy stays filed in the tax collector's office, and the auditor charges the tax collector accordingly.

Read the full statutory text
After the settlement under Section 2630, the delinquent roll, or a photographic copy thereof, shall remain on file in the tax collector’s office and the auditor shall charge the tax collector with the amount of taxes, penalties and costs unpaid as shown on the delinquent roll.

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