California Revenue and Taxation Code CHAPTER 1.3 - Distribution of Proceeds From Sale of Tax-Deeded Property

  • Section 4671.
    As used in this chapter, “taxes” includes all liens determined by the application of an ad valorem tax rate which were, at the time of...
  • Section 4671.3.
    As used in this chapter, “assessments” includes all liens other than taxes which were, at the time of declaration of default, included in the amount...
  • Section 4672.
    (a) There shall be distributed to the State of California, to be placed in the General Fund, one dollar and fifty cents ($1.50) for all or...
  • Section 4672.1.
    (a) There shall be distributed to the county general fund to reimburse the county for the cost of conducting the sale, one hundred fifty dollars ($150)...
  • Section 4672.2.
    There shall be distributed to the county general fund any fee collected to reimburse the county for its actual and reasonable costs incurred in giving...
  • Section 4672.3.
    (a) To reimburse the county for the costs of a personal contact, there shall be distributed to the tax collector a sum equal to the total...
  • Section 4673.
    Amounts to reimburse the county for the cost of advertising sales of tax-defaulted property shall be distributed to the county general fund as provided in...
  • Section 4673.1.
    After satisfaction of the amount specified in Sections 4672, 4672.1, and 4673, the proceeds shall be distributed as follows:(a) An amount of the proceeds up to...
  • Section 4674.
    Any excess in the proceeds deposited in the delinquent tax sale trust fund remaining after satisfaction of the amounts distributed under Sections 4672, 4672.1, 4672.2,...
  • Section 4675.
    (a) Any party of interest in the property may file with the county a claim for the excess proceeds, in proportion to his or her interest...
  • Section 4675.1.
    The board of supervisors of any county may, by resolution, authorize any county officers to perform on its behalf any act required or authorized to...
  • Section 4676.
    (a) When excess proceeds from the sale of tax-defaulted property exceed one hundred fifty dollars ($150), the county shall provide notice of the right to claim...

Last modified: October 22, 2018