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.
DistributionRedemptions
Section § 4656
This section defines "taxes" to include all liens based on an ad valorem tax rate that are recorded on the secured roll. If a property wasn't assessed for any year, "taxes" also cover the liens that would have been recorded if it had been assessed.
ad valorem tax rate secured roll property assessment
Section § 4656.1
This law explains that the term "assessments" refers to all the charges (liens) on real property that do not come from a percentage-based property tax. If a property wasn't evaluated for a particular year, "assessments" also includes charges that would have been applied if the property had been evaluated.
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.
assessments liens secured roll
Section § 4656.2
This law section explains how taxes, along with any related penalties and interest, are distributed to various funds. The distribution is based on the tax rate from the previous fiscal year and is proportional to each fund's share of the total tax rate.
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.
tax distribution fund allocation fiscal year tax rate
Section § 4656.3
This law section explains how payments for assessments and any related late fees or penalties should be divided among various funds. The distribution is based on the original proportion of the total assessments owed to each fund at the time the payment is made.
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.
assessments distribution delinquent penalties interest on assessments
Section § 4656.4
The money collected for creating a list of overdue taxes is usually sent to the county's general fund. However, if the county board of supervisors allows it, this money can instead go to a special county fund. This special fund can only be used for certain purposes: improving information about overdue taxes, enhancing tax redemption systems, settling accounts with the auditor every month, and helping the tax collector gather taxes.
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)CA Revenue & Taxation Code § 4656.4(a) Updating and improving information with respect to delinquent taxes.
(b)CA Revenue & Taxation Code § 4656.4(b) Redemption systems.
(c)CA Revenue & Taxation Code § 4656.4(c) Monthly settlements with the auditor pursuant to Section 4108.
(d)CA Revenue & Taxation Code § 4656.4(d) The collection of taxes by the tax collector.
delinquent tax list preparation county general fund distribution restricted county fund
Section § 4656.5
This law explains how redemption fees from tax-defaulted properties are divided between the state and the county where the property is located. For properties that were tax-defaulted before January 1, 1984, the fees are split evenly, with half going to California's General Fund and half to the county's general fund. If the property became tax-defaulted on or after January 1, 1984, five dollars goes to the state's General Fund and ten dollars to the county's general fund.
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.
redemption fees tax-defaulted property property tax
Section § 4656.6
This law states that money collected under a specific chapter can either be held until it's ready to be redeemed or distributed as it's received. The distribution of this money must follow the guidelines set in the same chapter.
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.
redemption process money distribution collection guidelines
Section § 4656.7
When the right to redeem a property ends, any money that has been collected from missed installment payments should be distributed according to the rules set out in this chapter, unless it has already been distributed.
On termination of the right of redemption, amounts collected on defaulted installment plans shall be distributed as provided in this chapter, unless previously distributed.
right of redemption termination defaulted installment plans
