Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

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 4706

4706. Delinquency penalties and costs. Upon completion of the computation of delinquent penalties on unpaid first installments as prescribed by Section 2617 of this code the auditor shall record the additional amount due on the secured taxes receivable accounts. The auditor shall similarly record the accountability for delinquent penalties and costs computed and entered on unpaid second installments as prescribed by Section 2627 of this code.

History.—Added by Stats. 1949, p. 2388, in effect October 1, 1949. Stats. 1959, p. 2414, in effect September 18, 1959, substantially changed the description of recordkeeping assigned to the auditor and eliminated participation therein by the treasurer.