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2110-2114 Billing and Payment Processing: Preliminary Procedures

2110. DELIVERY OF ASSESSMENT RECORDS
The assessment is complete for the purpose of collection when the assessor has made a record in writing of the assessment in such form as the State Board of Equalization may prescribe (Rev. & Tax. Code §2902).

So that unsecured taxes may be collected expeditiously, the assessor is required to deliver to the tax collector, as soon as possible after the lien date (January 1), a written record of the assessment of unsecured property, in such form as the State Board of Equalization prescribes (Rev. & Tax. Code §2909.1).

2111. ROLL INDEX FROM ASSESSOR
The assessor prepares and delivers to the tax collector an index to the roll showing the name of the assessee and each page, assessment, or parcel number under which his/her assessment appears. The index must be delivered to the tax collector on or before the delivery of the extended roll (Rev. & Tax. Code §615).

2112. DELIVERY OF RECORDS TO THE TAX COLLECTOR
To enable the tax collector to collect taxes on unsecured property, the assessor is required to deliver a written record of the assessment of unsecured property to the tax collector as soon as practicable after the due date of January 1 (Rev. & Tax. Code §2909.1).

2113. APPLICABLE TAX RATE
The rate used for unsecured taxes is the rate used for the preceding year's secured roll (Rev. & Tax. Code §2905).

Taxes on escape assessments are calculated at the rate(s) applicable to the unsecured roll for the year(s) when the property should have been assessed (Rev. & Tax. Code §§506, 531, 534, 2905).

2114. AUDITOR'S CHARGE TO TAX COLLECTOR
Annually, between the last business day in July and December 1, the auditor examines the unsecured roll and charges the tax collector with the taxes and penalties that it is the tax collector's duty to collect (Rev. & Tax. Code §§2603-2604).