The tax collector shall, when any assessment is delinquent, mark opposite the assessment the word “delinquent,” and shall add 10 per cent to the amount of the assessment.
Cal. Sts. & High. Code § 22139
Levying and Collecting the Assessment
Known as the Tree Planting Act
The act spans §§ 22000–22202 (76 sections).
Added by Stats. 1941, Ch. 79.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.