Article 5. Collection of California Health And Safety Code >> Division 6. >> Part 1. >> Chapter 7. >> Article 5.
As soon as practicable, but not later than the third Monday
in August, after the taxes have been computed and extended on the
assessment roll, verified by the district assessor and signed by the
president and secretary of the board, the board shall transmit, or
cause the district assessor to transmit, the roll or a duplicate to
the tax collector of the county.
The tax collector shall collect the taxes shown to be due, in
the same manner as he collects the county taxes.
All the provisions of the laws of the state as to the
collection of taxes and delinquent taxes, and the enforcement of
their payment, so far as applicable, apply to the collection of
The board may direct the district attorney of the county to
commence and prosecute suits for the collection of the whole or any
portion of the delinquent taxes.
The district attorney shall carry out such directions of the
The district attorney and the sureties on his official bond are
responsible for the due performance of the duty imposed upon him by
All money collected for district purposes by the district
attorney under this part shall be at once paid to the treasurer.
The board may at any time, by order entered in its minutes,
provide a system for the collection of delinquent taxes, or make any
change in the manner of their collection.
The tax collector shall immediately pay to the treasurer all
money collected by him for district purposes and the treasurer shall
keep it in the county treasury as provided in this part.
The tax collector and the sureties on his official bond are
responsible for the due performance of the duties imposed upon him by