Section 22139.

Cal. Streets and Highways Code - SHC § 22139.
in effect
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The tax collector shall, when any assessment is delinquent, mark opposite the assessment the word “delinquent,” and shall add 10 per cent to the amount of the assessment.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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