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Section 2627 Of Chapter 2. Collection Generally From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 2.

2627
. Within three days after this settlement, the auditor shall:
  (a) Compute and enter the penalties and costs on the delinquent roll.
  (b) Charge the tax collector with the amount due on the delinquent roll.
  (c) Deliver the delinquent roll duly certified, to the tax collector.