Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 8. Distribution
CHAPTER 1. Generally
(a) A revenue district.
(b) A taxing agency.
(c) Annual installments of assessments charged on the roll.
History.—Stats. 1951, p. 1413, in effect September 22, 1951, repealed former section relating to "Taxes" and added present section, based on former Section 4652.
History.—Added by Stats. 1951, p. 1413, in effect September 22, 1951, based on former Section 4662.
4651.4. Accounts and reports. The county treasurer and the county auditor shall each keep an accurate account of money received which is to be distributed and shall, at the time the treasurer is required to settle with the State for money in his possession belonging to the State, make a detailed, verified report to the Controller, in the form prescribed by the Controller, of all amounts distributed to the State.
History.—Added by Stats. 1951, p. 1414, in effect September 22, 1951, based on former Section 4663. Stats. 1953, p. 1423, in effect September 9, 1953, substituted "distributed to the State" for "collected for each year for which the State has unpaid taxes levied on the property."