Section 2861 Of Chapter 3.3. Collection Of Taxes From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 3.3.

. The district attorney shall bring suit against the tax collector and his sureties for this amount. The controller or the board of supervisors may require the district attorney to bring this suit if he neglects his duty. After the suit is commenced, no credit shall be made to the tax collector for taxes outstanding.