As used in this chapter, “taxes” includes all taxes and assessments charged on the delinquent unsecured roll or abstract list of delinquent unsecured taxes.
DistributionDelinquent Unsecured Roll
Section § 4658
This section clarifies that when the chapter mentions 'taxes,' it includes not just general taxes, but also any assessments listed on records of overdue unsecured taxes.
delinquent taxes unsecured roll abstract list
Section § 4658.2
This law section explains how taxes are distributed to different funds. The distribution is based on the tax rate set for the previous fiscal year. Each fund receives an amount proportional to its share of the total tax rate.
Taxes 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 that the tax rate for each fund bears to the total tax rate applicable.
tax distribution tax rate fiscal year
Section § 4658.4
This law states that when someone pays penalties or interest due to unpaid property taxes that have been settled in court, that money goes into the county's general fund.
Amounts paid as delinquent penalties or accrued legal interest paid on judgments for the recovery of unpaid property taxes rendered by the courts of this state shall be distributed to the county general fund.
delinquent penalties accrued legal interest unpaid property taxes
