Section 4374 Of Chapter 4. Preparation Of Abstract Lists From California Revenue And Taxation Code >> Division 1. >> Part 7. >> Chapter 4.

. Upon completion of any abstract list or the insertion of new information therein the auditor shall certify thereon that it contains a true and correct statement of all information relating to property on which all or any part of the taxes are unpaid which is contained in the rolls specified by the auditor in the certificate. All entries formerly required by law to be made on the specified rolls shall thereafter be made on the abstract lists.