{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2621","citation":"Rev. & Tax. Code, § 2621","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 5. COLLECTION OF TAXES [2501. - 3205.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5"},{"name":"CHAPTER 2. Collection Generally [2601. - 2636.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-2"}],"history":"Amended by Stats. 2022, Ch. 451, Sec. 2.   (SB 1494)   Effective January 1, 2023.","effective":"2023-01-01","html":"<p>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:</p><p>(a) Real property, except possessory interests.</p><p>(b) Possessory interests.</p><p>(c) Personal property cross-secured to real property.</p><p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-generally-2621","source":"California Legislative Information bulk export (pubinfo)"}