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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 5 - COLLECTION OF TAXES
CHAPTER 2 - Collection Generally
Section 2621.
Universal Citation:
CA Rev & Tax Code § 2621 (2025)
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2621. 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.
(Amended by Stats. 2022, Ch. 451, Sec. 2. (SB 1494) Effective January 1, 2023.)
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