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 4710

4710. Distribution of amounts received for redemption. After apportionment to the state of the amounts prescribed by Section 4656.5, amounts received for the redemption of tax-defaulted property shall be distributed as follows:

(a) Any amounts levied but not apportioned to funds at the time of levy in the manner authorized by this chapter and any redemption penalties collected on those amounts shall be distributed to funds as prescribed in Chapter 1c (commencing with Section 4656), except that assessments not apportioned previously shall be distributed to the funds for which levied.

(b) Any amounts which were apportioned to funds at the time of the levy in the manner authorized by this chapter shall be distributed to the apportioned tax resources accounts. The pro rata of redemption penalties or interest collected on any amounts levied but not apportioned to funds at the time of levy shall be distributed to the respective funds and the balance of redemption penalties or interest together with delinquency penalties shall be apportioned to the tax losses reserve fund.

(c) Amounts collected as costs shall be distributed to a restricted county fund to be allocated only for the following purposes:

(1) Updating and improving information with respect to delinquent taxes.

(2) Redemption systems.

(3) Monthly settlements with the auditor pursuant to Section 4108.

(4) The collection of taxes by the tax collector.

The total amount collected on the secured tax roll shall be entered on the secured taxes receivable accounts.

History.—Added by Stats. 1949, p. 2389, in effect October 1, 1949. Stats. 1955, p. 835, in effect September 7, 1955, substituted Section "4657.2" for "4653.1." Stats. 1959, p. 2415, in effect September 18, 1959, inserted "redemption" before "penalties," deleted "for which levied" between "funds" and "as prescribed" and added exception in subsection (a); inserted "apportioned" before "tax," deleted "of the respective years of levy" following "tax resources accounts," substituted "any amounts . . . time of levy" for "assessment" and "distributed" for "prorated," deleted "assessment" between "respective" and "funds," and deleted a sentence pertaining to transfer of assessment amounts included in the redemption amount, in subsection (b), and added the second paragraph. Stats. 1985, Ch. 316, effective January 1, 1986, deleted "of this code" after "4656.2," and substituted "tax-defaulted" for "tax-sold or tax-deeded" after "redemption of" in the first paragraph; and substituted "those" for "such" after "collected on", and substituted "commencing with Section 4656," for "of this part" after "Chapter 1c" in subdivision (a). Stats. 1992, Ch. 523, in effect January 1, 1993, substituted "4656.5" for "4656.2" after "Section" in the first sentence; substituted "a restricted" for "the" after "to", deleted "general" after "county", added "to be . . . purposes:" after "fund", and added paragraphs (1), (2), (3) and (4), to subdivision (c). Stats. 1995, Ch. 527, in effect January 1, 1996, deleted former subdivision (d) which provided, "amounts collected as redemption fees shall be distributed to the state."