Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 8. Distribution

Chapter 1a. Secured Roll

Section 4653.2

4653.2. Payments in lieu of taxes. 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 from taxation. Unless otherwise prescribed by the agency making such payments, the amounts received shall be distributed as prescribed in this chapter.

History.—Added by Stats. 1951, p. 1414, in effect September 22, 1951.