Section 2853 Of Chapter 3.3. Collection Of Taxes From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 3.3.

. When this alternative method of collection of taxes on the secured roll is adopted all entries formerly required by law to be made on the delinquent roll shall thereafter be made on the secured roll except that after the date of the declaration of default for delinquent taxes the entries shall be made on the abstract list.