California Revenue and Taxation Code Section 4104.3

CA Rev & Tax Code § 4104.3 (2017)  

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.

(Amended by Stats. 1976, Ch. 156.)

Last modified: October 25, 2018