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.