{"code":"GOV","codeName":"Government Code","section":"51521","citation":"Gov. Code, § 51521","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 5. LOCAL AGENCIES [50001. - 57607.]","url":"https://blackletter.si/government-code/title-5"},{"name":"DIVISION 1. CITIES AND COUNTIES [50001. - 52203.]","url":"https://blackletter.si/government-code/title-5/division-1"},{"name":"PART 2. POWERS AND DUTIES EXERCISED JOINTLY BY CITIES AND COUNTIES [51300. - 51953.]","url":"https://blackletter.si/government-code/title-5/division-1/part-2"},{"name":"CHAPTER 2. Transfer of City Tax Functions [51500. - 51562.]","url":"https://blackletter.si/government-code/title-5/division-1/part-2/chapter-2"},{"name":"ARTICLE 1. General [51500. - 51521.]","url":"https://blackletter.si/government-code/title-5/division-1/part-2/chapter-2/article-1"}],"history":"Amended by Stats. 1974, Ch. 209.","effective":null,"html":"<p>When delinquent taxes of a general law city, with costs and penalties, have been paid to the county treasurer, the money collected, including, if authorized by the board of supervisors as a matter of general county policy, the costs and penalties on such delinquent taxes, shall be paid to the city, after deduction of the county’s compensation.</p>","text":"When delinquent taxes of a general law city, with costs and penalties, have been paid to the county treasurer, the money collected, including, if authorized by the board of supervisors as a matter of general county policy, the costs and penalties on such delinquent taxes, shall be paid to the city, after deduction of the county’s compensation.","otherVersions":[],"url":"https://blackletter.si/government-code/general-51521","source":"California Legislative Information bulk export (pubinfo)"}