Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 5. Suit for Taxes

Section 3005

3005. Costs. When a civil action is brought by the tax collector to recover delinquent unsecured property taxes, the sheriff or marshal shall specify, when the summons or process is returned, the costs which he or she would ordinarily be entitled to for that service and those costs shall be made a part of any judgment recovered by the tax collector and on payment or satisfaction of the judgment the costs shall be deposited in the county general fund.

History.—Added by Stats. 1955, p. 840, in effect September 7, 1955. Stats. 1974, Ch. 166, p. 323, in effect January 1, 1975, deleted "assessor or" before "tax collector" in both places. Stats. 1996, Ch. 872, in effect January 1, 1997, substituted "sheriff or marshal" for "sheriff, marshal, or constable" after "property taxes, the"; substituted "he or she" for "he" after "the costs which"; substituted "that service and those costs" for "such service and such costs" after "entitled to for"; and substituted "the costs" for "such costs" after "of the judgment".