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California Revenue and Taxation Code

§ 2623

RTC § 2623Div. 1 · Part 5 · Ch. 2
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.

Legislative history

Amended by Stats. 1953, Ch. 799.

Source: California Revenue and Taxation Code § 2623 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.