SECTIONS 4656-4656.7 - California Statutes

REVENUE AND TAXATION CODE

SECTION 4656-4656.7

4656. As used in this chapter, "taxes" includes all liens charged
on the secured roll which are determined by the application of an ad
valorem tax rate. In the case of property not assessed for any year,
"taxes" also includes such liens that would have been charged on the
secured roll for such year if the property had been assessed.

4656.1. As used in this chapter "assessments" includes all liens
charged on the secured roll which are not determined by the
application of an ad valorem tax rate. In the case of property not
assessed for any year, "assessments" also includes such liens that
would have been charged on the secured roll for such year if the
property had been assessed.

4656.2. Taxes, including taxes paid in accordance with provisions
of Section 4837.5, and all delinquent penalties, interest and
redemption penalties accruing thereon, shall be distributed to each
fund on the basis of the tax rate established for the fiscal year
preceding that in which distribution is made and in the same
proportion as the tax rate for each fund bears to the total tax rate
applicable.

4656.3. Assessments, and all delinquent penalties, interest and
redemption penalties accruing thereon, shall be distributed to each
fund in the same proportion as the assessments due each fund bears to
the total amount of assessments due at the time of payment.

4656.4. Amounts collected as the cost for preparing the delinquent
list shall be distributed to the county general fund. When authorized
by the board of supervisors, those amounts shall be distributed to a
restricted county fund to be allocated only for the following
purposes:
(a) Updating and improving information with respect to delinquent
taxes.
(b) Redemption systems.
(c) Monthly settlements with the auditor pursuant to Section 4108.
(d) The collection of taxes by the tax collector.

4656.5. All redemption fees collected for property tax-defaulted
prior to January 1, 1984, shall be distributed 50 percent to the
State of California for deposit in the General Fund and 50 percent to
the county that is the situs of the tax-defaulted property for
deposit in its general fund. Redemption fees collected for property
tax defaulted on and after January 1, 1984, shall be distributed five
dollars ($5) to the State of California for deposit in the General
Fund and ten dollars ($10) to the county that is the situs of the
tax-defaulted property for deposit in its general fund.

4656.6. All or any part of moneys received under the provisions of
Chapter 3 (commencing with Section 4186) of Part 7 may be held until
redemption is made, or may be distibuted as the money is received.
The money shall be distributed as provided in this chapter.

4656.7. On termination of the right of redemption, amounts
collected on defaulted installment plans shall be distributed as
provided in this chapter, unless previously distributed.