§ 2706
94 words·~1 min read·
/ca/revenue-and-taxation-code/2706A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.