Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

CHAPTER 1. Redemption Generally

Section 4108.5

4108.5. Audits. (a) The records and accounts of the tax collector pursuant to this part shall be audited at least once each three years.

(b) This section shall become inoperative on July 1, 1993, and shall remain inoperative until July 1, 1994, on which date this section shall become operative.

History.—Added by Stats. 1945, p. 1379, in effect September 15, 1945. Stats. 1971, p. 2243, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector" for "redempton officer". Stats. 1993, Ch. 60, in effect June 30, 1993, added subdivision letter (a) after "Audits" and before "The" in the first sentence and added subdivision (b).