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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.
Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 2621 - last updated January 01, 2019 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-2621/
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