Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 8. Distribution

Chapter 1a. Secured Roll

Section 4653.6

4653.6. Distribution of penalties. Amounts paid as delinquent penalties shall be distributed to the county general fund.

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.