Cal. Revenue and Taxation Code - RTC § 4658. Section 4658.
As used in this chapter, “taxes” includes all taxes and assessments charged on the delinquent unsecured roll or abstract list of delinquent unsecured taxes.
CHAPTER 1d. Delinquent Unsecured Roll [4658. - 4658.4.]
Cal. Revenue and Taxation Code - RTC 1d.
in effectCal. Revenue and Taxation Code - RTC § 4658.2. Section 4658.2.
Taxes 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 that the tax rate for each fund bears to the total tax rate applicable.
Cal. Revenue and Taxation Code - RTC § 4658.4. Section 4658.4.
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