§ 2621. — 2621. (Amended by Stats. 2022, Ch. 451, Sec. 2.)

California § 2621.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 1.: DIVISION 1. PROPERTY TAXATION
• Part 5.: PART 5. COLLECTION OF TAXES
• Ch. 2.: CHAPTER 2. Collection Generally

Text

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.

Legislative History

Amended by Stats. 2022, Ch. 451, Sec. 2. (SB 1494) Effective January 1, 2023.