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. (accessed Jun. 2, 2025).

Last Updated

May 12, 2025

§ 2623’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_2623

Original Source: Section 2623, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2623. (last accessed May 12, 2025).