Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Government Code Provisions

Provisions Relating to the Levy and Collection of Municipal Taxes by Counties and County Officers

PART 2. POWERS AND DUTIES EXERCISED JOINTLY BY CITIES AND COUNTIES

Chapter 2. Transfer of City Tax Functions*

Article 1. General

Section 51521

51521. Delinquent city taxes, costs and penalties collected by the county. 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.

History.—Added by Stats. 1966, p. 593 (First Extra Session), in effect October 6, 1966. Stats. 1974, Ch. 209, p. 403, in effect May 2, 1974, substituted "," for "treasurer, by warrants of the county auditor" after "paid to the city".

* The provisions of this chapter, except as otherwise noted, were added by Stats. 1949, p. 278, in effect October 1, 1949.