Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 8. Distribution

Chapter 1a. Secured Roll

Section 4653.8

4653.8. Distribution of costs. The cost charge amounts collected by the tax collector shall be distributed to a county fund for use by the tax collector in covering the cost of preparing and maintaining the delinquent list.

History.—Added by Stats. 1951, p. 1414, in effect September 22, 1951. Stats. 1986, Ch. 1420, effective January 1, 1987, restated the section, which previously provided that "Amounts collected as the cost for preparing the delinquent list shall be distributed to the county salary funds."