California Revenue and Taxation Code Section 2707

CA Rev & Tax Code § 2707 (2017)  

After the second half of taxes on the secured roll is delinquent, the tax collector shall prepare a delinquent roll. In numerical or alphabetical order, the delinquent roll shall show all information on the secured roll relating to property the taxes on which are delinquent.

(Added by Stats. 1945, Ch. 976.)

Last modified: October 25, 2018