CA Rev & Tax Code Section 2621

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:

(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.

Source: Section 2621, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=2621.­.

Last Updated

Aug. 19, 2023

§ 2621’s source at ca​.gov