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4100-4107 Preparing the Abstract: General Procedures

4100. ASSISTANCE WITH REVISIONS
Any county offices having questions about the revision of their abstract system should contact the State Controller's Office.

4101. PREPARATION OF LIST
Each year, after delinquent taxes become tax-defaulted (Rev. & Tax. Code §3436), all of the unpaid items shown on the roll should be listed in the abstract list (Rev. & Tax. Code §4373) and M-4130.

4102. CERTIFICATE OF AUDITOR
Upon completion of an abstract or updating of an existing list, the auditor must certify on the abstract list that it is true and correct (Rev. & Tax. Code §4374).

NOTE: The format of an abstract retained in electronic data processing (EDP) equipment must be approved by the State Controller (Rev. & Tax. Code §4372).

4103. RESOLUTIONS OF THE BOARD
It is believed that all counties now utilize the alternative procedure, pursuant to Revenue and Taxation Code section 2851 et seq. The following data is included to provide a historical perspective or assistance should a county discover that its system was never officially adopted.

4104. ADOPTION AS OFFICIAL RECORD
By resolution, the board of supervisors should approve and adopt the completed abstract list as the official record of the county's real property tax delinquencies. The resolution should provide for the cancellation of all other unpaid items appearing on the delinquent rolls that might have been overlooked when preparing the list. This act by the board of supervisors validates the abstract list as the sole complete record of unpaid real property taxes (Attorney General Letter 3-19-46).

4105. DISPENSING WITH DELINQUENT ROLL
To realize the full value of the abstract system, preparation of the delinquent roll should be eliminated. The abstract substitutes as the official record (Rev. & Tax. Code §2851). The adoption of this alternative system requires a resolution of the board of supervisors under the conditions specified in Revenue and Taxation Code section 2852.

4106. INDEX
The most popular method of indexing the abstract is compiling it in straight assessor's parcel number sequence. Computers have eliminated the need to divide the abstract into the various tax-rate areas.

4107. INTERNAL CONTROLS
After taxes are declared to be in default and the data transferred to the abstract from the last equalized roll, the tax collector should reconcile his/her records with those of the auditor as to the amounts due for taxes, assessments, penalties, and costs. The county auditor should then certify the correctness of the abstract list (Rev. & Tax. Code §4374). The certified abstract then constitutes an accountable charge against the tax collector (Rev. & Tax. Code §§4104.3, 4108, 4375).

Sub-controls, by tax-rate area, school district, book or volume, or any other means, may be established for convenience or operating purposes.