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California Laws | Revenue and Taxation Code
DIVISION 1. PROPERTY TAXATION
PART 7.5. TAX CERTIFICATES

4530. Any tax certificate may be transferred at any time before it is canceled by endorsement by the tax collector, if the tax certificate is held in physical form, or by electronic transfer, if that tax certificate is held on book-entry form. The tax collector shall modify the tax certificate to indicate the new holder. The official endorsement of a tax certificate by the tax collector with the date and its entry on the tax certificate record, together with a notation showing the new holder, shall be sufficient evidence of the assignment of the tax certificate. (5786)

4531. (a) A holder of a tax certificate may apply to the tax collector for a duplicate certificate if the original certificate has been lost or destroyed. The tax certificate holder shall give an affidavit to the tax collector stating that the affiant is the owner of the tax certificate and that the tax certificate was lost or destroyed. The tax certificate holder shall pay a fee for the issuance of the duplicated tax certificate in an amount as determined by the tax collector. (5787)

(b) The tax collector shall issue a duplicate tax certificate, and shall plainly mark or stamp that tax certificate as a duplicate, and enter the fact of the duplicate in the tax certificate record opposite the entry of the sale for which the lost or destroyed tax certificate was issued. He or she shall enter in the same place a notation of the alleged loss or destruction, whether or not the duplicate certificate is issued. (5788)

PART 8. DISTRIBUTION (5789)(Text)

CHAPTER 1. GENERALLY (4651-4651.4) (5790)(Text)

4651. Unless the context otherwise requires, as used in this part, "fund" includes: (5791)

(a) A revenue district. (5792)

(b) A taxing agency. (5793)

(c) Annual installments of assessments charged on the roll. (5794)

4651.2. Unless otherwise provided by law, any amount distributed to the State pursuant to this part shall be deposited in the State General Fund. (5795)

4651.4. The county treasurer and the county auditor shall each keep an accurate account of money received which is to be distributed and shall, at the time the treasurer is required to settle with the State for money in his possession belonging to the State, make a detailed, verified report to the Controller, in the form prescribed by the Controller, of all amounts distributed to the State. (5796)

CHAPTER 1a. SECURED ROLL (4653-4653.8) (5797)(Text)

4653. 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. (5798)

4653.2. 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. (5799)

4653.4. 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. (5800)

4653.6. Amounts paid as delinquent penalties shall be distributed to the county general fund. (5801)

4653.7. Amounts paid as penalties for failure to provide change-in-ownership statements shall be distributed to the county general fund. (5802)

This section shall also apply to those penalties when collected from entries on the unsecured roll. (5803)

4653.8. 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. (5804)

CHAPTER 1b. UNSECURED ROLL (4655-4655.4) (5805)(Text)

4655. As used in this chapter, "taxes" includes all taxes and assessments charged on the current unsecured roll. (5806)

4655.2. 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. (5807)

4655.4. 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. (5808)

CHAPTER 1c. REDEMPTIONS (4656-4656.7) (5809)(Text)

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. (5810)

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. (5811)

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. (5812)

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. (5813)

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: (5814)

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