Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 8. Distribution

Chapter 1c. Redemptions

Section 4656.2

4656.2. Distribution of taxes. Taxes, including taxes paid in accordance with provisions of Section 4837.5, and all delinquent penalties, interest and redemption penalties accruing thereon, shall be distributed to each fund on the basis of the tax rate established for the fiscal year preceding that in which distribution is made and in the same proportion as the tax rate for each fund bears to the total tax rate applicable.

History.—Stats. 1990, Ch. 126, in effect June 11, 1990, added "including taxes . . . 4837.5," after "taxes,".

Construction.—Because the general rule that the penalty follows the tax is not limited to agencies with taxing authority, it is irrelevant that a redevelopment agency is not a "fund" for purposes of this section. Although the section does not specify that redevelopment agencies are to share in penalties and interest, their entitlement to share results from the logical and equitable application of the rule and applies not only to penalties and interest but to the delinquent taxes themselves. Community Redevelopment Agency v. Bloodgood, 182 Cal.App.3d 342.