Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 8. Distribution

CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceed

Section 4702.7

4702.7. Discontinuance with respect to tax levying or assessment levying agency. In any county electing to follow the procedure authorized by this chapter, the board of supervisors, by resolution adopted in accordance with Section 4702, after holding a public hearing on the matter, may discontinue those procedures with respect to any tax levying agency or assessment levying agency in the county if the rate of secured tax delinquency in that agency in any year exceeds 3 percent of the total of all taxes and assessments levied on the secured rolls in that agency.

History.—Added by Stats. 1983, Ch. 407, in effect January 1, 1984. Stats. 1993, Ch. 130, in effect July 19, 1993, added a comma after "chapter", added a comma after "supervisors", deleted comma after "resolution", and substituted "in accordance with Section 4702," for "not later than July 15th of the fiscal year for which it is first to apply" after "adopted".