California § 2706 - After the second installment of taxes on the secured roll is delinquent, the tax
Full text of California Public Contract Code - PCC § 2706 — After the second installment of taxes on the secured roll is delinquent, the tax, with citation guidance and answers to common questions.
§ 2706. After the second installment of taxes on the secured roll is delinquent, the tax
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: (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.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 2706
What does Public Contract Code - PCC § 2706 cover?
Section 2706 ("After the second installment of taxes on the secured roll is delinquent, the tax") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 2706?
A common citation format is "Public Contract Code - PCC § 2706" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 2706 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.