Earlier editions: 2020-112018-112026-09
DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 2.1. Collection in Equal Installments 2700-2708
§ 2706
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
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.
(b) Possessory interests.
(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.
(Amended by Stats. 2022, Ch. 451, Sec. 3. (SB 1494) Effective January 1, 2023.)
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