Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 2.1. Collection in Equal Installments

Section 2706

2706. 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.—Added by Stats. 1945, p. 1872, in effect June 23, 1945. Stats. 1947, p. 2500, operative July 1, 1948, increased charge from 50 cents to $1. Stats. 1951, p. 1764, 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. 1981, Ch. 1012, in effect January 1, 1982, substituted "installment" for "half" after "second", "five dollars ($5)" for "three dollars ($3)" after "cost of", and "tax records and giving notice of delinquency" for "roll and published delinquent list" after the second "delinquent" in the first paragraph; and added subsection (c) thereto. 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.