California Revenue and Taxation Code

§ 2706

RTC § 2706 Effective Jan 1, 2023Div. 1 · Part 5 · Ch. 2.1

Statute text

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. 3. (SB 1494) Effective January 1, 2023.