Section 2707 Of Chapter 2.1. Collection In Equal Installments From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 2.1.

. After the second half of taxes on the secured roll is delinquent, the tax collector shall prepare a delinquent roll. In numerical or alphabetical order, the delinquent roll shall show all information on the secured roll relating to property the taxes on which are delinquent.