California Code
DIVISION 1 - PROPERTY TAXATION
PART 8 - DISTRIBUTION

CHAPTER 1 - Generally

Section 4651. - 4651. Unless the context otherwise requires, as used in this...

Section 4651.2. - 4651.2. Unless otherwise provided by law, any amount distributed to...

Section 4651.4. - 4651.4. The county treasurer and the county auditor shall each...

CHAPTER 1a - Secured Roll

Section 4653. - 4653. As used in this chapter, “taxes” includes all taxes,...

Section 4653.2. - 4653.2. The county auditor may receive and distribute payments in...

Section 4653.4. - 4653.4. Taxes shall be distributed to each fund on the...

Section 4653.6. - 4653.6. Amounts paid as delinquent penalties shall be distributed to...

Section 4653.7. - 4653.7. Amounts paid as penalties for failure to provide change-in-ownership...

Section 4653.8. - 4653.8. The cost charge amounts collected by the tax collector...

CHAPTER 1b - Unsecured Roll

Section 4655. - 4655. As used in this chapter, “taxes” includes all taxes...

Section 4655.2. - 4655.2. Taxes shall be distributed to each fund on the...

Section 4655.4. - 4655.4. Amounts paid as delinquent penalties or accrued legal interest...

CHAPTER 1c - Redemptions

Section 4656. - 4656. As used in this chapter, “taxes” includes all liens...

Section 4656.1. - 4656.1. As used in this chapter “assessments” includes all liens...

Section 4656.2. - 4656.2. Taxes, including taxes paid in accordance with provisions of...

Section 4656.3. - 4656.3. Assessments, and all delinquent penalties, interest and redemption penalties...

Section 4656.4. - 4656.4. Amounts collected as the cost for preparing the delinquent...

Section 4656.5. - 4656.5. All redemption fees collected for property tax-defaulted prior to...

Section 4656.6. - 4656.6. All or any part of moneys received under the...

Section 4656.7. - 4656.7. On termination of the right of redemption, amounts collected...

CHAPTER 1d - Delinquent Unsecured Roll

Section 4658. - 4658. As used in this chapter, “taxes” includes all taxes...

Section 4658.2. - 4658.2. Taxes shall be distributed to each fund on the...

Section 4658.4. - 4658.4. Amounts paid as delinquent penalties or accrued legal interest...

CHAPTER 1.3 - Distribution of Proceeds From Sale of Tax-Deeded Property

Section 4671. - 4671. As used in this chapter, “taxes” includes all liens...

Section 4671.3. - 4671.3. As used in this chapter, “assessments” includes all liens...

Section 4672. - 4672. (a) There shall be distributed to the State of...

Section 4672.1. - 4672.1. (a) There shall be distributed to the county general...

Section 4672.2. - 4672.2. There shall be distributed to the county general fund...

Section 4672.3. - 4672.3. (a) To reimburse the county for the costs of...

Section 4673. - 4673. Amounts to reimburse the county for the cost of...

Section 4673.1. - 4673.1. After satisfaction of the amount specified in Sections 4672,...

Section 4674. - 4674. Any excess in the proceeds deposited in the delinquent...

Section 4675. - 4675. (a) Any party of interest in the property may...

Section 4675.1. - 4675.1. The board of supervisors of any county may, by...

Section 4676. - 4676. (a) When excess proceeds from the sale of tax-defaulted...

CHAPTER 3 - Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds

Section 4701. - 4701. (a) The Legislature hereby finds and declares that it...

Section 4702. - 4702. (a) The procedure authorized by this chapter may be...

Section 4702.5. - 4702.5. In any county electing to follow the procedure authorized...

Section 4702.7. - 4702.7. In any county electing to follow the procedure authorized...

Section 4703. - 4703. In each county that elects to adopt the procedure...

Section 4703.2. - 4703.2. (a) In any county electing to follow the procedure...

Section 4703.3. - 4703.3. Notwithstanding any other provision of law, general, special, or...

Section 4704. - 4704. In order to facilitate tax accounting in connection with...

Section 4705. - 4705. (a) Upon completion of the tax roll as prescribed...

Section 4706. - 4706. Upon completion of the computation of delinquent penalties on...

Section 4707. - 4707. Should any tax or assessment which was apportioned at...

Section 4708. - 4708. Amounts received on the secured tax roll for the...

Section 4709. - 4709. Upon completion of the delinquent roll as prescribed by...

Section 4710. - 4710. After apportionment to the state of the amounts prescribed...

Section 4711. - 4711. The proceeds of the sale of tax-defaulted property deposited...

Section 4713. - 4713. In any county electing to follow the procedure authorized...

Section 4713.5. - 4713.5. In any county electing under both Sections 4702 and...

Section 4714. - 4714. Taxing agencies for which the county levies and collects...

Section 4715. - 4715. This chapter shall have no application to tax levies...

Section 4716. - 4716. There shall, notwithstanding any other provision of this chapter,...

Section 4717. - 4717. (a) If a tax payment which is insufficient to...