California Revenue and Taxation Code CHAPTER 3 - Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds

• Section 4701.
  (a) The Legislature hereby finds and declares that it is the purpose of this chapter to provide an alternative procedure for the distribution of property tax...
• Section 4702.
  (a) The procedure authorized by this chapter may be placed in effect in any county by resolution of the board of supervisors of that county adopted...
• Section 4702.5.
  In any county electing to follow the procedure authorized by this chapter the board of supervisors by resolution as specified in Section 4702 may extend,...
• Section 4702.7.
  In any county electing to follow the procedure authorized by this chapter, the board of supervisors, by resolution adopted in accordance with Section 4702, after...
• Section 4703.
  In each county that elects to adopt the procedure authorized by this chapter there is hereby created a tax losses reserve fund.(a) The tax losses reserve...
• Section 4703.2.
  (a) In any county electing to follow the procedure authorized by this chapter, the board of supervisors may, by October 31 of any fiscal year, on...
• Section 4703.3.
  Notwithstanding any other provision of law, general, special, or local, if Orange County sells or assigns obligations arising out of delinquent assessments or taxes on...
• Section 4704.
  In order to facilitate tax accounting in connection with the procedure authorized by this chapter each county which adopts the procedure shall enter tax-defaulted property...
• Section 4705.
  (a) Upon completion of the tax roll as prescribed by Section 2152, the county auditor shall determine the total amount of taxes actually extended thereon for...
• Section 4706.
  Upon completion of the computation of delinquent penalties on unpaid first installments as prescribed by Section 2617 of this code the auditor shall record the...
• Section 4707.
  Should any tax or assessment which was apportioned at the time of levy be changed by correction, cancellation or refund authorized by Part 9 of...
• Section 4708.
  Amounts received on the secured tax roll for the current year shall be distributed on the accounts of the auditor and treasurer as follows:(a) Any amounts...
• Section 4709.
  Upon completion of the delinquent roll as prescribed by Section 2627, the auditor shall verify the total thereof against his or her accounts. The auditor...
• Section 4710.
  After apportionment to the state of the amounts prescribed by Section 4656.5, amounts received for the redemption of tax-defaulted property shall be distributed as follows:(a) Any...
• Section 4711.
  The proceeds of the sale of tax-defaulted property deposited in the delinquent tax sale trust fund shall be distributed as provided in Chapter 1.3 (commencing...
• Section 4713.
  In any county electing to follow the procedure authorized by this chapter the tax collector and auditor, or either of them, upon approval of the...
• Section 4713.5.
  In any county electing under both Sections 4702 and 4702.5 to follow the procedures authorized by this chapter the tax collector and auditor, or either...
• Section 4714.
  Taxing agencies for which the county levies and collects taxes but for which the county treasury is not the legal depositary may be limited in...
• Section 4715.
  This chapter shall have no application to tax levies made by counties on behalf of public districts for which the county treasury is not the...
• Section 4716.
  There shall, notwithstanding any other provision of this chapter, be distributed to each fund not less than the amount which must under the Constitution be...
• Section 4717.
  If a tax payment which is insufficient to cover the amount of taxes due and payable is received by the tax collector of a county...

Last modified: October 22, 2018