{"code":"SHC","codeName":"Streets and Highways Code","section":"22139","citation":"Sts. & Hy. Code, § 22139","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 15. TREE PLANTING, LANDSCAPING, AND LIGHTING [22000. - 22679.]","url":"https://blackletter.si/streets-and-highways-code/division-15"},{"name":"PART 1. TREE PLANTING ACT OF 1931 [22000. - 22202.]","url":"https://blackletter.si/streets-and-highways-code/division-15/part-1"},{"name":"CHAPTER 6. Levying and Collecting the Assessment [22130. - 22142.]","url":"https://blackletter.si/streets-and-highways-code/division-15/part-1/chapter-6"}],"history":"Added by Stats. 1941, Ch. 79.","effective":null,"html":"<p>The tax collector shall, when any assessment is delinquent, mark opposite the assessment the word “delinquent,” and shall add 10 per cent to the amount of the assessment.</p>","text":"The tax collector shall, when any assessment is delinquent, mark opposite the assessment the word “delinquent,” and shall add 10 per cent to the amount of the assessment.","otherVersions":[],"url":"https://blackletter.si/streets-and-highways-code/levying-and-collecting-the-assessment-22139","source":"California Legislative Information bulk export (pubinfo)"}