California Revenue and Taxation Code 2707 – After the second half of taxes on the secured roll is delinquent, the …
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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.)