Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012

Revenue and Taxation Code

Property Taxation

Part 8. Distribution

CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceed

Section 4709

4709. Verification of totals and transfer of balances. 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 similarly verify against his or her accounts the total of the list of tax-defaulted property furnished him or her after the declaration date by the tax collector as prescribed by Section 3442.

The auditor shall adjust the secured taxes receivable accounts for the total amount of any adjustments on the secured tax rolls for delinquent penalties and costs which are no longer receivable as of the sale date under Section 4102.

History.—Added by Stats. 1949, p. 2389, in effect October 1, 1949. Stats. 1959, p. 2415, in effect September 18, 1959, substituted "his accounts" in place of specified accounts in first sentence and substituted second paragraph in place of a provision for closing accrual record account. Stats. 1985, Ch. 316, effective January 1, 1986, substituted a comma for "of this code" after "2627", and added "or her" after "his" in the first sentence, and added "or her" after "his", substituted "tax-defaulted" for "tax-sold" after "list of", added "or her" after "him", and substituted "the declaration" for "sale" after "after" in the second sentence of the first paragraph; and deleted "of this code" after "4102" in the second paragraph.