Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 8. Distribution
Chapter 1a. Secured Roll
History.—Added by Stats. 1951, p. 1414, in effect September 22, 1951.
Construction.—Despite this section, the general rule is that penalties follow the tax. Section 93 and this section do not require penalties on Mello-Roos special taxes to go to the county general fund, since special taxes are not ad valorem property taxes. Thus, delinquency penalties collected by a county in conjunction with special taxes for a city and a community facilities district must be distributed to the city and the district. City of Camarillo v. Ventura County, 26 Cal.App.4th 1351.