Cal. Rev. & Tax. Code § 2621
Collection Generally
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2023
As of January 1, 2011
After the second installment of taxes on the secured roll is delinquent, the tax collector shall collect a cost of ten dollars ($10) for preparing the delinquent tax records and giving notice of delinquency on each separate valuation on the secured roll of:
After the second installment of taxes on the secured roll is delinquent, the tax collector shall collect a cost of up to fifty-five dollars ($55), but no more than the actual cost, for preparing the delinquent tax records and giving notice of delinquency on each separate valuation on the secured roll of:
(a) Real property, except possessory interests.
(a) Real property, except possessory interests.
(b) Possessory interests.
(b) Possessory interests.
(c) Personal property cross-secured to real property.
(c) Personal property cross-secured to real property.
The cost shall be collected even though the property appears on the roll due to a special assessment and no valuation of the property is given.
The cost shall be collected even though the property appears on the roll due to a special assessment and no valuation of the property is given.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.