PART 8. DISTRIBUTION [4651. - 4717.]
Part 8 enacted by Stats. 1939, Ch. 154.
§§ 4651–4717 · 56 sections
CHAPTER 1. Generally §§ 4651–4651.4 · 3 sections
- § 4651 Unless the context otherwise requires, as used in this part, “fund” includes: (a) A revenue district. (b) A taxing agency. (c) Annual installments of…
- § 4651.2 Unless otherwise provided by law, any amount distributed to the State pursuant to this part shall be deposited in the State General Fund.
- § 4651.4 The county treasurer and the county auditor shall each keep an accurate account of money received which is to be distributed and shall, at the time the…
CHAPTER 1a. Secured Roll §§ 4653–4653.8 · 6 sections
- § 4653 As used in this chapter, “taxes” includes all taxes, assessments, installments of assessments charged on the current secured roll, and payments in lieu of…
- § 4653.2 The county auditor may receive and distribute payments in lieu of taxes, other than city taxes, on property which belongs to the United States and is exempt…
- § 4653.4 Taxes shall be distributed to each fund on the basis of the tax rate established for the current secured roll on which they are charged and in the same…
- § 4653.6 Amounts paid as delinquent penalties shall be distributed to the county general fund.
- § 4653.7 Amounts paid as penalties for failure to provide change-in-ownership statements shall be distributed to the county general fund. This section shall also apply…
- § 4653.8 The cost charge amounts collected by the tax collector shall be distributed to a county fund for use by the tax collector in covering the cost of preparing and…
CHAPTER 1b. Unsecured Roll §§ 4655–4655.4 · 3 sections
- § 4655 As used in this chapter, “taxes” includes all taxes and assessments charged on the current unsecured roll.
- § 4655.2 Taxes shall be distributed to each fund on the basis of the tax rate established for the current unsecured roll and in the same proportion that the tax rate…
- § 4655.4 Amounts paid as delinquent penalties or accrued legal interest paid on judgments for the recovery of unpaid property taxes rendered by the courts of this state…
CHAPTER 1c. Redemptions §§ 4656–4656.7 · 8 sections
- § 4656 As used in this chapter, “taxes” includes all liens charged on the secured roll which are determined by the application of an ad valorem tax rate. In the case…
- § 4656.1 As used in this chapter “assessments” includes all liens charged on the secured roll which are not determined by the application of an ad valorem tax rate. In…
- § 4656.2 Taxes, including taxes paid in accordance with provisions of Section 4837.5, and all delinquent penalties, interest and redemption penalties accruing thereon,…
- § 4656.3 Assessments, and all delinquent penalties, interest and redemption penalties accruing thereon, shall be distributed to each fund in the same proportion as the…
- § 4656.4 Amounts collected as the cost for preparing the delinquent list shall be distributed to the county general fund. When authorized by the board of supervisors,…
- § 4656.5 All redemption fees collected for property tax-defaulted prior to January 1, 1984, shall be distributed 50 percent to the State of California for deposit in…
- § 4656.6 All or any part of moneys received under the provisions of Chapter 3 (commencing with Section 4186) of Part 7 may be held until redemption is made, or may be…
- § 4656.7 On termination of the right of redemption, amounts collected on defaulted installment plans shall be distributed as provided in this chapter, unless previously…
CHAPTER 1d. Delinquent Unsecured Roll §§ 4658–4658.4 · 3 sections
- § 4658 As used in this chapter, “taxes” includes all taxes and assessments charged on the delinquent unsecured roll or abstract list of delinquent unsecured taxes.
- § 4658.2 Taxes shall be distributed to each fund on the basis of the tax rate established for the fiscal year preceding that in which distribution is made and in the…
- § 4658.4 Amounts paid as delinquent penalties or accrued legal interest paid on judgments for the recovery of unpaid property taxes rendered by the courts of this state…
CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property §§ 4671–4676 · 12 sections
- § 4671 As used in this chapter, “taxes” includes all liens determined by the application of an ad valorem tax rate which were, at the time of declaration of default,…
- § 4671.3 As used in this chapter, “assessments” includes all liens other than taxes which were, at the time of declaration of default, included in the amount necessary…
- § 4672 (a) There shall be distributed to the State of California, to be placed in the General Fund, one dollar and fifty cents ($1.50) for all or any portion of each…
- § 4672.1 (a) There shall be distributed to the county general fund to reimburse the county for the cost of conducting the sale, one hundred fifty dollars ($150) for all…
- § 4672.2 There shall be distributed to the county general fund any fee collected to reimburse the county for its actual and reasonable costs incurred in giving notice…
- § 4672.3 (a) To reimburse the county for the costs of a personal contact, there shall be distributed to the tax collector a sum equal to the total amount of the actual…
- § 4673 Amounts to reimburse the county for the cost of advertising sales of tax-defaulted property shall be distributed to the county general fund as provided in…
- § 4673.1 After satisfaction of the amount specified in Sections 4672, 4672.1, and 4673, the proceeds shall be distributed as follows: (a) An amount of the proceeds up…
- § 4674 Any excess in the proceeds deposited in the delinquent tax sale trust fund remaining after satisfaction of the amounts distributed under Sections 4672, 4672.1,…
- § 4675 (a) (1) Any party of interest in the property may file with the county a claim for the excess proceeds, in proportion to that person’s interest held with…
- § 4675.1 The board of supervisors of any county may, by resolution, authorize any county officers to perform on its behalf any act required or authorized to be…
- § 4676 (a) When excess proceeds from the sale of tax-defaulted property exceed one hundred fifty dollars ($150), the county shall provide notice of the right to claim…
CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds §§ 4701–4717 · 21 sections
- § 4701 (a) The Legislature hereby finds and declares that it is the purpose of this chapter to provide an alternative procedure for the distribution of property tax…
- § 4702 (a) The procedure authorized by this chapter may be placed in effect in any county by resolution of the board of supervisors of that county adopted not later…
- § 4702.5 In any county electing to follow the procedure authorized by this chapter the board of supervisors by resolution as specified in Section 4702 may extend, or…
- § 4702.7 In any county electing to follow the procedure authorized by this chapter, the board of supervisors, by resolution adopted in accordance with Section 4702,…
- § 4703 In each county that elects to adopt the procedure authorized by this chapter there is hereby created a tax losses reserve fund. (a) The tax losses reserve fund…
- § 4703.2 (a) In any county electing to follow the procedure authorized by this chapter, the board of supervisors may, by October 31 of any fiscal year, on the…
- § 4703.3 Notwithstanding any other provision of law, general, special, or local, if Orange County sells or assigns obligations arising out of delinquent assessments or…
- § 4704 In order to facilitate tax accounting in connection with the procedure authorized by this chapter each county which adopts the procedure shall enter…
- § 4705 (a) Upon completion of the tax roll as prescribed by Section 2152, the county auditor shall determine the total amount of taxes actually extended thereon for…
- § 4706 Upon completion of the computation of delinquent penalties on unpaid first installments as prescribed by Section 2617 of this code the auditor shall record the…
- § 4707 Should any tax or assessment which was apportioned at the time of levy be changed by correction, cancellation or refund authorized by Part 9 of Division 1 of…
- § 4708 Amounts received on the secured tax roll for the current year shall be distributed on the accounts of the auditor and treasurer as follows: (a) Any amounts…
- § 4709 Upon completion of the delinquent roll as prescribed by Section 2627, the auditor shall verify the total thereof against his or her accounts. The auditor shall…
- § 4710 After apportionment to the state of the amounts prescribed by Section 4656.5, amounts received for the redemption of tax-defaulted property shall be…
- § 4711 The proceeds of the sale of tax-defaulted property deposited in the delinquent tax sale trust fund shall be distributed as provided in Chapter 1.3 (commencing…
- § 4713 In any county electing to follow the procedure authorized by this chapter the tax collector and auditor, or either of them, upon approval of the county…
- § 4713.5 In any county electing under both Sections 4702 and 4702.5 to follow the procedures authorized by this chapter the tax collector and auditor, or either of…
- § 4714 Taxing agencies for which the county levies and collects taxes but for which the county treasury is not the legal depositary may be limited in their…
- § 4715 This chapter shall have no application to tax levies made by counties on behalf of public districts for which the county treasury is not the legal depositary…
- § 4716 There shall, notwithstanding any other provision of this chapter, be distributed to each fund not less than the amount which must under the Constitution be…
- § 4717 (a) If a tax payment which is insufficient to cover the amount of taxes due and payable is received by the tax collector of a county that has elected to follow…