{"data":{"id":"us-ca/rtc-2706","jurisdiction":"us-ca","citation":"RTC § 2706","heading":"","body":"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:\n(a) Real property, except possessory interests.\n(b) Possessory interests.\n(c) Personal property cross-secured to real property.\nThe 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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 5. COLLECTION OF TAXES [2501. - 3205.]","CHAPTER 2.1. Collection in Equal Installments [2700. - 2708.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"57f05a20081d4ab3d5edad8ccead51743fd8524340dedae5c8e389ce82df0326","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-2705.5","next":"us-ca/rtc-2707"},"notice":"GroundRules: Original legal text. Not legal advice."}