Revenue and Taxation Code section 2623

Prior to February 1st, the auditor shall:

(a)

Compute and enter the delinquent penalty against all taxes on the secured roll not marked paid.

(b)

Foot the penalties.

(c)

Charge the tax collector with the total penalties due on the secured roll.

(d)

Deliver the secured roll to the tax collector.

Source: Section 2623, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=2623.­ (updated Jan. 1, 1953; accessed Jun. 25, 2025).

Green check means up to date. Up to date

Verified:
Jun. 25, 2025

§ 2623's source at ca​.gov