Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2706 — Collection in Equal Installments
Cal. Rev. & Tax. Code § 2706
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2023-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 2706 — Collection in Equal Installments is in force in the current edition of the Code, and nothing recorded condemns it.
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.