Section 2856 Of Chapter 3.3. Collection Of Taxes From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 3.3.
2856
. Annually, on or before August 10th, the tax collector shall
make a collections report on the secured roll and, if one is
prepared, the delinquent roll, and make it or them available to the
auditor for purposes of audit.