§ 4701 (a) The Legislature hereby finds and declares that it is the …
§ 4702 (a) The procedure authorized by this chapter may be placed in …
§ 4702.5 In any county electing to follow the procedure authorized by this …
§ 4702.7 In any county electing to follow the procedure authorized by this …
§ 4703 In each county that elects to adopt the procedure authorized by this …
§ 4703.2 (a) In any county electing to follow the procedure authorized by …
§ 4703.3 Notwithstanding any other provision of law, general, special, or …
§ 4704 In order to facilitate tax accounting in connection with the …
§ 4705 (a) Upon completion of the tax roll as prescribed by Section …
§ 4706 Upon completion of the computation of delinquent penalties on unpaid …
§ 4707 Should any tax or assessment which was apportioned at the time of …
§ 4708 Amounts received on the secured tax roll for the current year shall …
§ 4709 Upon completion of the delinquent roll as prescribed by Section 2627, …
§ 4710 After apportionment to the state of the amounts prescribed by Section …
§ 4711 The proceeds of the sale of tax-defaulted property deposited in the …
§ 4713 In any county electing to follow the procedure authorized by this …
§ 4713.5 In any county electing under both Sections 4702 and 4702.5 to follow …
§ 4714 Taxing agencies for which the county levies and collects taxes but …
§ 4715 This chapter shall have no application to tax levies made by counties …
§ 4716 There shall, notwithstanding any other provision of this chapter, be …
§ 4717 (a) If a tax payment which is insufficient to cover the amount …

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 8 > Chapter 3 - Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds

  • Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • County: includes city and county. See California Water Code 14
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • fund: includes :

    California Revenue and Taxation Code 4651

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18