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 on property belonging to the United States.
DistributionSecured Roll
Section § 4653
This section clarifies that in this context, the term "taxes" covers a variety of financial obligations. It includes regular taxes, specific charges or assessments, payments in parts for those assessments listed on the current property tax roll, and payments made instead of taxes for federal properties.
property tax roll assessments installments
Section § 4653.2
This law allows the county auditor to handle payments made instead of taxes for U.S. government-owned property that isn't taxed. Normally, the money collected must be shared according to specific rules unless the agency paying it has different instructions.
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 is exempt from taxation. Unless otherwise prescribed by the agency making such payments, the amounts received shall be distributed as prescribed in this chapter.
county auditor payments in lieu of taxes U.S. government property
Section § 4653.4
This law states that when taxes are collected, they must be allocated to various funds. The allocation is based on the current tax rate for each fund relative to the overall tax rate.
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 and in the same proportion that the tax rate for each fund bears to the total tax rate applicable.
tax distribution fund allocation tax rate
Section § 4653.6
When someone pays a late fee or penalty, that money goes into the county's general fund.
Amounts paid as delinquent penalties shall be distributed to the county general fund.
delinquent penalties county general fund late fee distribution
Section § 4653.7
If you have to pay a penalty because you didn't submit a change-in-ownership statement, that money will go into the county's general fund. This rule applies to all such penalties, including those collected for unsecured property.
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 when collected from entries on the unsecured roll.
change-in-ownership statement penalties county general fund
Section § 4653.8
This law says that the money the tax collector gathers from fees is used to cover expenses like preparing and managing a list of people who haven’t paid their taxes.
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 cost of preparing and maintaining the delinquent list.
tax collector cost charge amounts county fund
