California Legal Codes and Statutes

§ 2603

Amended by Stats. 1981, Ch. 261, Sec. 21.

At the time the auditor delivers the local assessment roll to the tax collector, he shall charge the collector with the taxes extended thereon, together with the taxes extended on the board roll.

Cite this section

Cal. Rev. & Tax. Code § 2603 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-5-collection-of-taxes/chapter-2-collection-generally/section-2603

Other sections in Chapter 2 - Collection Generally

§ 2601§ 2602§ 2603§ 2604§ 2605§ 2606§ 2607§ 2607.1§ 2608§ 2609…§ 2628§ 2629§ 2630§ 2631§ 2632§ 2633§ 2634§ 2635§ 2635.5§ 2636

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.