Cal. RTC § 2851
This is the official text of Cal. RTC § 2851, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
It is hereby declared to be the purpose of this chapter to provide an alternative procedure for the collection of property taxes on the secured roll after the second installment of such taxes is delinquent. It is further declared to be the object of this alternative procedure to eliminate the preparation of a delinquent roll by the county tax collector in those counties in which the tax collector has prepared an abstract list of the unpaid items from all delinquent rolls of the county.
Status: in_force · Read it on the official government site
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