California Revenue and Taxation Code CHAPTER 1a - Secured Roll

• Section 4653.
  As used in this chapter, “taxes” includes all taxes, assessments, installments of assessments charged on the current secured roll, and payments in lieu of taxes...
• Section 4653.2.
  The county auditor may receive and distribute payments in lieu of taxes, other than city taxes, on property which belongs to the United States and...
• Section 4653.4.
  Taxes shall be distributed to each fund on the basis of the tax rate established for the current secured roll on which they are charged...
• Section 4653.6.
  Amounts paid as delinquent penalties shall be distributed to the county general fund.(Added by Stats. 1951, Ch. 430.)
• Section 4653.7.
  Amounts paid as penalties for failure to provide change-in-ownership statements shall be distributed to the county general fund.This section shall also apply to those penalties...
• Section 4653.8.
  The cost charge amounts collected by the tax collector shall be distributed to a county fund for use by the tax collector in covering the...

Last modified: October 22, 2018