At the time the auditor delivers the local assessment roll to the tax collector, he shall charge the collector with the taxes extended thereon, together with the taxes extended on the board roll.
Cal. Rev. & Tax. Code § 2603
Collection Generally
Amended by Stats. 1981, Ch. 261, Sec. 21.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.