Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 8. Distribution

CHAPTER 1a. Secured Roll


Chapter 1a. Secured Roll

4653. "Taxes." As used in this chapter, "taxes" includes all taxes, assessments, installments of assessments charged on the current secured roll, and payments in lieu of taxes on property belonging to the United States.

History.—Stats. 1951, pp. 1413 and 1414, in effect September 22, 1951, repealed former section relating to "Order of distribution" and added present section.

4653.2. Payments in lieu of taxes. The county auditor may receive and distribute payments in lieu of taxes, other than city taxes, on property which belongs to the United States and is exempt from taxation. Unless otherwise prescribed by the agency making such payments, the amounts received shall be distributed as prescribed in this chapter.

History.—Added by Stats. 1951, p. 1414, in effect September 22, 1951.

4653.4. Distribution of taxes. Taxes shall be distributed to each fund on the basis of the tax rate established for the current secured roll on which they are charged and in the same proportion that the tax rate for each fund bears to the total tax rate applicable.

History.—Added by Stats. 1951, p. 1414, in effect September 22, 1951. Stats. 1969, p. 219, operative July 1, 1970, completely revised this section.

4653.6. Distribution of penalties. Amounts paid as delinquent penalties shall be distributed to the county general fund.

History.—Added by Stats. 1951, p. 1414, in effect September 22, 1951.

Construction.—Despite this section, the general rule is that penalties follow the tax. Section 93 and this section do not require penalties on Mello-Roos special taxes to go to the county general fund, since special taxes are not ad valorem property taxes. Thus, delinquency penalties collected by a county in conjunction with special taxes for a city and a community facilities district must be distributed to the city and the district. City of Camarillo v. Ventura County, 26 Cal.App.4th 1351.

4653.7. Distribution of penalties for failure to provide change-in-ownership statements. Amounts paid as penalties for failure to provide change-in-ownership statements shall be distributed to the county general fund.

This section shall also apply to those penalties when collected from entries on the unsecured roll.

History.—Added by Stats. 1983, Ch. 1224, in effect January 1, 1984.

4653.8. Distribution of costs. The cost charge amounts collected by the tax collector shall be distributed to a county fund for use by the tax collector in covering the cost of preparing and maintaining the delinquent list.

History.—Added by Stats. 1951, p. 1414, in effect September 22, 1951. Stats. 1986, Ch. 1420, effective January 1, 1987, restated the section, which previously provided that "Amounts collected as the cost for preparing the delinquent list shall be distributed to the county salary funds."

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