Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 8. Distribution
Table of Contents
CHAPTER 1. Generally | (View entire chapter)
CHAPTER 1a. Secured Roll | (View entire chapter)
- 4653 "Taxes"
- 4653.2 Payments in lieu of taxes
- 4653.4 Distribution of taxes
- 4653.6 Distribution of penalties
- 4653.7 Distribution of penalties for failure to provide change-in-ownership statements
- 4653.8 Distribution of costs
CHAPTER 1b. Unsecured Roll | (View entire chapter)
CHAPTER 1c. Redemptions | (View entire chapter)
- 4656 "Taxes"
- 4656.1 "Assessments"
- 4656.2 Distribution of taxes
- 4656.3 Distribution of assessments
- 4656.4 Distribution of costs
- 4656.5 Distribution of redemption fees
- 4656.6 Distribution of installment payments
- 4656.7 Distribution under defaulted installment plans
CHAPTER 1d. Delinquent Unsecured Roll | (View entire chapter)
CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property | (View entire chapter)
- 4671 "Taxes"
- 4671.3 "Assessments"
- 4672 Distribution to State
- 4672.1 Distribution to county for cost of sale
- 4672.2 Distribution to county for cost of notice
- 4672.3 Cost of personal contact
- 4673 Cost of advertising sales
- 4673.1 Distribution of remaining proceeds
- 4674 Distribution of surplus [Repealed]
- 4674 Excess proceeds
- 4675 Claim for excess proceeds
- 4675.1 Delegation by Board of Supervisors
- 4676 Notice of right to claim excess proceeds
CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds | (View entire chapter)
- 4701 Purpose
- 4702 Adoption and discontinuance
- 4702.5 Extension of discontinuance
- 4702.7 Discontinuance with respect to tax levying or assessment levying agency
- 4703 Accounts
- 4703.1 Temporary increase in secured tax delinquency
- 4703.2 Tax losses reserve fund—alternative procedure
- 4703.3 Orange County—transfer of obligations
- 4704 Entry on assessment roll of tax-defaulted property
- 4705 Funds
- 4706 Delinquency penalties and costs
- 4707 Adjustment for changes in taxes or assessments
- 4708 Credits and charges for collections deposited
- 4709 Verification of totals and transfer of balances
- 4710 Distribution of amounts received for redemption
- 4711 Apportionment of proceeds from sale of property [Repealed]
- 4711 Apportionment of proceeds from sale of property
- 4711.5 Refunds from tax losses reserve fund [Repealed]
- 4712 Distribution of rentals received from tax-deeded land [Repealed]
- 4713 Liquidation of shares of funds in certain liens
- 4713.5 Apportionment of assessment levies
- 4714 Limitation on certain withdrawals from county treasury
- 4715 Certain public districts
- 4716 Minimum distribution to funds
- 4717 Insufficient payment; notice

