California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 2706
Official textleginfo.legislature.ca.govlast amended
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.
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