Annually, after the taxes on the unsecured roll become delinquent, the collector shall insert in the abstract list or prepare a delinquent roll or an abstract list of, all unpaid items.
(Added by Stats. 1961, Ch. 489.)
Rev. & Tax. Code § 2927.2, under General Provisions.
Rev. & Tax. Code § 2927.2
Annually, after the taxes on the unsecured roll become delinquent, the collector shall insert in the abstract list or prepare a delinquent roll or an abstract list of, all unpaid items.
(Added by Stats. 1961, Ch. 489.)