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