(a) Taxes levied pursuant to Section 64611 and Section 64612 shall be collected in the following manner:

(1) County tax collectors shall be responsible for collecting the tax revenue.

Terms Used In California Government Code 64613

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • County: includes city and county. See California Government Code 19

(2) Each county levying the tax shall prepare a tax return.

(3) Each county shall create policies and procedures necessary to collect tax revenue, including, but not limited to, policies that achieve both of the following:

(A) Ensure adequate enforcement of taxes levied pursuant to Section 64611 and Section 64612.

(B) Provide subjects of a tax with an opportunity to appeal the amount of tax owed.

(Added by Stats. 2019, Ch. 598, Sec. 1. (AB 1487) Effective January 1, 2020.)

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