Section 2621 Of Chapter 2. Collection Generally From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 2.
2621
. 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.