Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2621

2621. Costs. After the second installment of taxes on the secured roll is delinquent, the tax collector shall collect a cost of ten dollars ($10) 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.

History.—Stats. 1941, p. 3112, in effect September 13, 1941, added the second sentence. Stats. 1943, p. 1934, in effect August 4, 1943, revised first paragraph. Stats. 1947, p. 2500, operative July 1, 1948, increased the charge from 50 cents to $1. Stats. 1951, p. 1763, in effect September 22, 1951, deleted "(c) Personal Property." following subsection (b). Stats. 1961, p. 4219, in effect September 15, 1961, operative July 1, 1962, substituted "three dollars ($3)" for "one dollar ($1)." Stats. 1971, p. 132, in effect May 25, 1971, added subsection (c), "Personal property cross-secured to real property." Stats. 1980, Ch. 1098, in effect January 1, 1981, substituted "five dollars ($5)" for "three dollars ($3)" and deleted "each" before "separate" in the first paragraph. Stats. 1981, Ch. 1012, in effect January 1, 1982, substituted "installment" for "half" after "second", "the secured roll" for "property" after "taxes on", and "tax records and giving notice of delinquency on each" for "roll and published delinquent list on" after the second "delinquent" in first paragraph; and established the second sentence of subsection (c) as the second paragraph. Stats. 1982, Ch. 694, in effect January 1, 1983, operative July 1, 1983, substituted "ten dollars ($10)" for "five dollars ($5)" in the first paragraph.

Note.—Section 5.5 of Stats. 1980, Ch. 1098, provided that this act shall apply to fiscal years 1981–82 and fiscal years thereafter.

Improvements.—This section does not authorize a separate 50-cent charge for improvements on land where the assessment is a single levy, i.e., a single assessment of the land with the improvements thereon, with the respective values stated in separate columns. Hall v. Park Bank of Los Angeles, 165 Cal. 356; Rimmer v. Hotchkiss, 14 Cal.App. 556.

Two or more parcels.—A tax sale is not invalid because of a charge of 50 cents each against several lots in the same ownership when the lots have been separately assessed but there has only been one extension of the amount of the tax for all of the lots. Gottstein v. Holmes, 89 Cal.App. 145.