Cal. Rev. & Tax. Code § 2621

Current through the 2023 Legislative Session.

Section 2621 - Cost for preparing delinquent tax records and giving notice of delinquency

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.

Ca. Rev. and Tax. Code § 2621

Amended by Stats 2022 ch 451 (SB 1494),s 2, eff. 1/1/2023.

Amended by Stats. 1982, Ch. 694, Sec. 1. Operative July 1, 1983, by Sec. 6 of Ch. 694.