Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 8. Distribution

CHAPTER 1c. Redemptions


Chapter 1c. Redemptions*

* Chapter 1c was added by Stats. 1974, Ch. 708, p. 1580, in effect January 1, 1975.

4656. "Taxes." As used in this chapter, "taxes" includes all liens charged on the secured roll which are determined by the application of an ad valorem tax rate. In the case of property not assessed for any year, "taxes" also includes such liens that would have been charged on the secured roll for such year if the property had been assessed.

4656.1. "Assessments." As used in this chapter "assessments" includes all liens charged on the secured roll which are not determined by the application of an ad valorem tax rate. In the case of property not assessed for any year, "assessments" also includes such liens that would have been charged on the secured roll for such year if the property had been assessed.

4656.2. Distribution of taxes. Taxes, including taxes paid in accordance with provisions of Section 4837.5, and all delinquent penalties, interest and redemption penalties accruing thereon, shall be distributed to each fund on the basis of the tax rate established for the fiscal year preceding that in which distribution is made and in the same proportion as the tax rate for each fund bears to the total tax rate applicable.

History.—Stats. 1990, Ch. 126, in effect June 11, 1990, added "including taxes . . . 4837.5," after "taxes,".

Construction.—Because the general rule that the penalty follows the tax is not limited to agencies with taxing authority, it is irrelevant that a redevelopment agency is not a "fund" for purposes of this section. Although the section does not specify that redevelopment agencies are to share in penalties and interest, their entitlement to share results from the logical and equitable application of the rule and applies not only to penalties and interest but to the delinquent taxes themselves. Community Redevelopment Agency v. Bloodgood, 182 Cal.App.3d 342.

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4656.3. Distribution of assessments. Assessments, and all delinquent penalties, interest and redemption penalties accruing thereon, shall be distributed to each fund in the same proportion as the assessments due each fund bears to the total amount of assessments due at the time of payment.

4656.4. Distribution of costs. Amounts collected as the cost for preparing the delinquent list shall be distributed to the county general fund. When authorized by the board of supervisors, those amounts shall be distributed to a restricted county fund to be allocated only for the following purposes:

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

(b) Redemption systems.

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

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

Stats. 1992, Ch. 523, in effect January 1, 1993, added the second sentence of the first paragraph and subdivisions (a), (b), (c), and (d).

4656.5. Distribution of redemption fees. All redemption fees collected for property tax-defaulted prior to January 1, 1984, shall be distributed 50 percent to the State of California for deposit in the General Fund and 50 percent to the county that is the situs of the tax-defaulted property for deposit in its general fund. Redemption fees collected for property tax defaulted on and after January 1, 1984, shall be distributed five dollars ($5) to the State of California for deposit in the General Fund and ten dollars ($10) to the county that is the situs of the tax-defaulted property for deposit in its general fund.

History.—Stats. 1983, Ch. 1224, in effect January 1, 1984, added "collected prior to January 1, 1984," after "fees" in the first sentence, and added the second sentence. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "tax-defaulted property" for "tax-sold Land" after "the" in the first sentence, and substituted "tax defaulted" for "sold to the State" after "property" and substituted "tax-defaulted property" for "tax-sold Land" after "the" in the second sentence. Stats. 1986, Ch. 1420, effective January 1, 1987, added "for property tax-defaulted" after "fees collected" in the first sentence, and substituted "collected for" for "on" after "Redemption fees" in the second sentence.

4656.6. Distribution of installment payments. All or any part of moneys received under the provisions of Chapter 3 (commencing with Section 4186) of Part 7 may be held until redemption is made, or may be distributed as the money is received. The money shall be distributed as provided in this chapter.

4656.7. Distribution under defaulted installment plans. On termination of the right of redemption, amounts collected on defaulted installment plans shall be distributed as provided in this chapter, unless previously distributed.

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