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Section 2706 Of Chapter 2.1. Collection In Equal Installments From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 2.1.

2706
. 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.