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California Revenue and Taxation Code

§ 2621

RTC § 2621 Effective Jan 1, 2023Div. 1 · Part 5 · Ch. 2

Statute text

View on leginfo.ca.gov
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.
…

Legislative history

Amended by Stats. 2022, Ch. 451, Sec. 2. (SB 1494) Effective January 1, 2023.

Source: California Revenue and Taxation Code § 2621 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.