Cal. Revenue and Taxation Code - RTC § 4655. Section 4655.
As used in this chapter, “taxes” includes all taxes and assessments charged on the current unsecured roll.
CHAPTER 1b. Unsecured Roll [4655. - 4655.4.]
Cal. Revenue and Taxation Code - RTC 1b.
in effectCal. Revenue and Taxation Code - RTC § 4655.2. Section 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.
Cal. Revenue and Taxation Code - RTC § 4655.4. Section 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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026