California Statutes
§ 2621. — 2621. (Amended by Stats. 2022, Ch. 451, Sec. 2.)
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
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.
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California § 2621. (2621. (Amended by Stats. 2022, Ch. 451, Sec. 2.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2022, Ch. 451, Sec. 2. (SB 1494) Effective January 1, 2023.