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.
(Amended by Stats. 1982, Ch. 694, Sec. 1. Operative July 1, 1983, by Sec. 6 of Ch. 694.)
Last modified: October 25, 2018