California Revenue and Taxation Code Section 2927.2

CA Rev & Tax Code § 2927.2 (2017)  

Annually, after the taxes on the unsecured roll become delinquent, the collector shall insert in the abstract list or prepare a delinquent roll or an abstract list of, all unpaid items.

(Added by Stats. 1961, Ch. 489.)

Last modified: October 25, 2018