Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 8. Distribution

CHAPTER 1b. Unsecured Roll

4655. "Taxes." As used in this chapter, "taxes" includes all taxes and assessments charged on the current unsecured roll.

History.—Added by Stats. 1951, p. 1414, effective September 22, 1951. A former section of the same number relating to "Expenses" was repealed by Stats. 1949, p. 470, in effect October 1, 1949. Stats. 1969, p. 219, operative July 1, 1970, added "current" before "unsecured roll."

4655.2. Distribution of taxes. Taxes shall be distributed to each fund on the basis of the tax rate established for the current unsecured roll 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. 1953, p. 1424, in effect September 9, 1953, substituted "during the preceding assessment year" for "for the fiscal year in which the taxes became a lien and"; deleted "same" preceding "proportion"; deleted "for such year" at end. Stats. 1959, p. 2137, in effect September 18, 1959, deleted "for which they were levied" after "each fund," substituted "fiscal year" for "assessment year" and otherwise reworded the section. Stats. 1969, p. 219, operative July 1, 1970, substituted "current unsecured roll" for "fiscal year preceding that in which distribution is made".

4655.4. Distribution of penalties. Amounts paid as delinquent penalties or accrued legal interest paid on judgments for the recovery of unpaid property taxes rendered by the courts of this state shall be distributed to the county general fund.

History.—Added by Stats. 1951, p. 1414, in effect September 22, 1951. Stats. 1969, p. 219, operative July 1, 1970, added "or accrued legal interest paid on judgments for the recovery of unpaid property taxes rendered by the courts of this state".