Revenue and Taxation Code section 2621

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.

Source: Section 2621, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=2621.­ (updated Jan. 1, 2023; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 2621's source at ca​.gov