CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds [4701. - 4717.]
Chapter 3 added by Stats. 1949, Ch. 1370.
§§ 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…