As used in this chapter, “taxes” includes all taxes and assessments charged on the current unsecured roll.
DistributionUnsecured Roll
Section § 4655
This section defines 'taxes' to include all taxes and assessments that are listed on the current unsecured property tax roll.
unsecured property tax unsecured roll tax assessments
Section § 4655.2
This law says that taxes should be divided among different funds based on the tax rates set for the current unsecured tax roll. Each fund gets a portion of the taxes according to its percentage of the total tax rate.
Taxes shall be distributed to each fund on the basis of the tax rate established for the current unsecured roll and in the same proportion that the tax rate for each fund bears to the total tax rate applicable.
tax distribution unsecured tax roll fund allocation
Section § 4655.4
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
