reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 4522 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7.5 - TAX CERTIFICATES|CHAPTER 3 - Sale of Tax Certificates|Section 4522.

4522.  For purposes of Chapter 1A (commencing with Section 4653) and Chapter 3 (commencing with Section 4701) of Part 8, the receipt by the tax collector of the proceeds of the sale of a tax certificate shall be deemed to be the receipt by the tax collector of the due and unpaid taxes and assessments specified in that tax certificate and, if in excess of that amount, the related delinquency penalty set forth in Section 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762. The provisions of this part shall not be construed as removing any lien for taxes or extinguishing any unpaid taxes or assessments or fees, penalties, costs, or other amounts related thereto.(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
CA Rev & Tax Code § 4523 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7.5 - TAX CERTIFICATES|CHAPTER 3 - Sale of Tax Certificates|Section 4523.

4523.  The proceeds from the sale of a tax certificate shall be applied as follows:(a) (1) To the Tax Certificate Redemption Fund, in an amount equal to a minimum of 3 percent of the proceeds from that sale. However, if the amount of the Tax Certificate Redemption Fund is equal to or greater than 3 percent of the then current amount of taxes and assessments assigned under all outstanding tax certificates, those proceeds shall be applied as provided in subdivision (b). The amount deposited under this paragraph shall be in lieu of any amount otherwise required pursuant to Chapter 3 (commencing with Section 4701) of Part 8.(2) Any amount on deposit in the Tax Certificate Redemption Fund shall be invested at the direction of the county treasurer as required by law. All interest earned on the Tax Certificate Redemption Fund shall be paid to the county.(b) The balance of the proceeds shall be applied as follows:(1) Except as provided in paragraph (2), the balance shall be distributed in the same manner as amounts received from the collection of taxes and assessments and costs, fees, penalties, and other amounts related thereto.(2) In the case of a county that has elected the alternative procedure for the distribution of property tax levies pursuant to Chapter 3 (commencing with Section 4701) of Part 8 of Division 1, the balance shall be distributed to the county general fund.(Amended by Stats. 1996, Ch. 699, Sec. 5. Effective January 1, 1997.)
CA Rev & Tax Code § 4524 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7.5 - TAX CERTIFICATES|CHAPTER 3 - Sale of Tax Certificates|Section 4524.

4524.  (a) Upon the receipt by the tax collector of the entire amount of the taxes, assessments, and assigned penalties assigned by a tax certificate, the tax collector shall pay that amount to the holder of the tax certificate, cancel the tax certificate, and enter the fact of the cancellation in the tax certificate record opposite the entry of the sale of the tax certificate. The tax collector shall make the payments from amounts it receives of those taxes, assessments, and assigned penalties, whether those amounts are received by the tax collector by payment of those amounts, by redemption pursuant to Part 7 (commencing with Section 4101), by sale of the parcel pursuant to Chapter 2 (commencing with Section 3436) of Part 6, or otherwise.(b) If, pursuant to Section 2636, 2708, 2772, or 4143 or otherwise, the tax collector receives only an installment or portion of the amounts in respect of the taxes, assessments, and assigned penalties (or interest in the case of an installment plan of redemption) assigned by a tax certificate, the tax collector shall pay that amount to the holder of the tax certificate and make a corresponding adjustment to the amounts set forth in the tax certificate and the tax certificate record.(c) If, pursuant to Chapter 3 (commencing with Section 2801) of Part 5 or Chapter 2 (commencing with Section 4131) of Part 7, part of an assessment of tax on a parcel specified in a tax certificate is paid or redeemed, the tax collector shall pay to the holder of the tax certificate that portion of the payments relating to the amounts assigned under the tax certificate and shall adjust the information in the tax certificate and the tax certificate record accordingly.(d) Any amount collected shall be first applied to the oldest outstanding certificate. The taxpayer shall still be considered delinquent with respect to any unredeemed certificate on that property.(e) Notwithstanding any other provision of law, any partial payment with respect to a tax certificate, including annual payments from installment plan of redemption, shall be applied to the monthly penalty (or interest in the case of an installment plan of redemption) amount first.(f) This section shall apply notwithstanding any other provision of Chapter 1C (commencing with Section 4656) or Chapter 1.3 (commencing with Section 4671) of Part 8 or any other provision of this code to the contrary.(Amended by Stats. 1996, Ch. 699, Sec. 6. Effective January 1, 1997.)
CA Rev & Tax Code § 4525 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7.5 - TAX CERTIFICATES|CHAPTER 3 - Sale of Tax Certificates|Section 4525.

4525.  The tax collector may stop the collection of amounts in respect of a delinquency by the holder of a tax certificate at any time by canceling that tax certificate and paying to the holder of that tax certificate from amounts on deposit in the Tax Certificate Redemption Fund the amount owed in respect of that delinquency. This action may be taken at the sole discretion of the tax collector.(Amended by Stats. 1996, Ch. 699, Sec. 7. Effective January 1, 1997.)
CA Rev & Tax Code § 4526 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7.5 - TAX CERTIFICATES|CHAPTER 3 - Sale of Tax Certificates|Section 4526.

4526.  A tax certificate shall not be considered as having any situs in the county in which the real property is located for which the tax certificate is issued.(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
CA Rev & Tax Code § 4529 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7.5 - TAX CERTIFICATES|CHAPTER 3 - Sale of Tax Certificates|Section 4529.

4529.  The tax collector shall make and maintain the tax certificate record which shall be a list of all the tax certificates sold, showing the date of the sale, a description of the parcel, the name of the purchaser (or the successor), the purchase price, the amount of any payments received by the holder, and how those amounts were applied to the taxes, assessments, and assigned penalties.(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
CA Rev & Tax Code § 4530 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7.5 - TAX CERTIFICATES|CHAPTER 3 - Sale of Tax Certificates|Section 4530.

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.(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)
CA Rev & Tax Code § 4531 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 7.5 - TAX CERTIFICATES|CHAPTER 3 - Sale of Tax Certificates|Section 4531.

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.(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.(Amended by Stats. 1996, Ch. 699, Sec. 10. Effective January 1, 1997.)
CA Rev & Tax Code § 4651 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1 - Generally|Section 4651.

4651.  Unless the context otherwise requires, as used in this part, “fund” includes:(a) A revenue district.(b) A taxing agency.(c) Annual installments of assessments charged on the roll.(Repealed and added by Stats. 1951, Ch. 430.)
CA Rev & Tax Code § 4651.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1 - Generally|Section 4651.2.

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.(Added by Stats. 1951, Ch. 430.)
CA Rev & Tax Code § 4651.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1 - Generally|Section 4651.4.

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.(Amended by Stats. 1953, Ch. 270.)
CA Rev & Tax Code § 4653 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1a - Secured Roll|Section 4653.

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.(Repealed and added by Stats. 1951, Ch. 430.)
CA Rev & Tax Code § 4653.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1a - Secured Roll|Section 4653.2.

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.(Added by Stats. 1951, Ch. 430.)
CA Rev & Tax Code § 4653.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1a - Secured Roll|Section 4653.4.

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.(Amended by Stats. 1969, Ch. 96.)
CA Rev & Tax Code § 4653.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1a - Secured Roll|Section 4653.6.

4653.6.  Amounts paid as delinquent penalties shall be distributed to the county general fund.(Added by Stats. 1951, Ch. 430.)
CA Rev & Tax Code § 4653.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1a - Secured Roll|Section 4653.7.

4653.7.  Amounts paid as penalties for failure to provide change-in-ownership statements shall be distributed to the county general fund.This section shall also apply to those penalties when collected from entries on the unsecured roll.(Added by Stats. 1983, Ch. 1224, Sec. 30.)
CA Rev & Tax Code § 4653.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1a - Secured Roll|Section 4653.8.

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.(Amended by Stats. 1986, Ch. 1420, Sec. 24.)
CA Rev & Tax Code § 4655 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1b - Unsecured Roll|Section 4655.

4655.  As used in this chapter, “taxes” includes all taxes and assessments charged on the current unsecured roll.(Amended by Stats. 1969, Ch. 96.)
CA Rev & Tax Code § 4655.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1b - Unsecured Roll|Section 4655.2.

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.(Amended by Stats. 1969, Ch. 96.)
CA Rev & Tax Code § 4655.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1b - Unsecured Roll|Section 4655.4.

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.(Amended by Stats. 1969, Ch. 96.)
CA Rev & Tax Code § 4656 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1c - Redemptions|Section 4656.

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.(Repealed and added by Stats. 1974, Ch. 708.)
CA Rev & Tax Code § 4656.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1c - Redemptions|Section 4656.1.

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.(Added by Stats. 1974, Ch. 708.)
CA Rev & Tax Code § 4656.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1c - Redemptions|Section 4656.2.

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.(Amended by Stats. 1990, Ch. 126, Sec. 29. Effective June 11, 1990.)
CA Rev & Tax Code § 4656.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1c - Redemptions|Section 4656.3.

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.(Added by Stats. 1974, Ch. 708.)
CA Rev & Tax Code § 4656.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1c - Redemptions|Section 4656.4.

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:(a) Updating and improving information with respect to delinquent taxes.(b) Redemption systems.(c) Monthly settlements with the auditor pursuant to Section 4108.(d) The collection of taxes by the tax collector.(Amended by Stats. 1992, Ch. 523, Sec. 33. Effective January 1, 1993.)
CA Rev & Tax Code § 4656.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1c - Redemptions|Section 4656.5.

4656.5.  All redemption fees collected for property tax-defaulted prior to January 1, 1984, shall be distributed 50 percent to the State of California for deposit in the General Fund and 50 percent to the county that is the situs of the tax-defaulted property for deposit in its general fund. Redemption fees collected for property tax defaulted on and after January 1, 1984, shall be distributed five dollars ($5) to the State of California for deposit in the General Fund and ten dollars ($10) to the county that is the situs of the tax-defaulted property for deposit in its general fund.(Amended by Stats. 1986, Ch. 1420, Sec. 25.)
CA Rev & Tax Code § 4656.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1c - Redemptions|Section 4656.6.

4656.6.  All or any part of moneys received under the provisions of Chapter 3 (commencing with Section 4186) of Part 7 may be held until redemption is made, or may be distibuted as the money is received. The money shall be distributed as provided in this chapter.(Repealed and added by Stats. 1974, Ch. 708.)
CA Rev & Tax Code § 4656.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1c - Redemptions|Section 4656.7.

4656.7.  On termination of the right of redemption, amounts collected on defaulted installment plans shall be distributed as provided in this chapter, unless previously distributed.(Added by Stats. 1974, Ch. 708.)
CA Rev & Tax Code § 4658 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1d - Delinquent Unsecured Roll|Section 4658.

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.(Added by Stats. 1969, Ch. 96.)
CA Rev & Tax Code § 4658.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1d - Delinquent Unsecured Roll|Section 4658.2.

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.(Added by Stats. 1969, Ch. 96.)
CA Rev & Tax Code § 4658.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1d - Delinquent Unsecured Roll|Section 4658.4.

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.(Added by Stats. 1969, Ch. 96.)
CA Rev & Tax Code § 4671 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1.3 - Distribution of Proceeds From Sale of Tax-Deeded Property|Section 4671.

4671.  As used in this chapter, “taxes” includes all liens determined by the application of an ad valorem tax rate which were, at the time of declaration of default, included in the amount necessary to redeem the property under Chapter 1 (commencing with Section 4101) of Part 7.(Amended by Stats. 1985, Ch. 316, Sec. 63.)
CA Rev & Tax Code § 4671.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1.3 - Distribution of Proceeds From Sale of Tax-Deeded Property|Section 4671.3.

4671.3.  As used in this chapter, “assessments” includes all liens other than taxes which were, at the time of declaration of default, included in the amount necessary to redeem the property under Chapter 1 (commencing with Section 4101) of Part 7, and included in the amount necessary to redeem the property from sale to any taxing agency entitled to share in the proceeds.(Amended by Stats. 1985, Ch. 316, Sec. 64.)
CA Rev & Tax Code § 4672 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1.3 - Distribution of Proceeds From Sale of Tax-Deeded Property|Section 4672.

4672.  (a) There shall be distributed to the State of California, to be placed in the General Fund, one dollar and fifty cents ($1.50) for all or any portion of each separately valued parcel of real property that is both subject to a power of sale pursuant to Section 3691 and sold to private parties or to a taxing agency.(b) The one dollar and fifty cents ($1.50) required to be distributed, pursuant to subdivision (a), shall be paid from the total proceeds of the sale. If the total amount of proceeds from the sale is insufficient, the one dollar and fifty cents ($1.50) shall be reduced accordingly.(Amended by Stats. 2004, Ch. 407, Sec. 10. Effective January 1, 2005.)
CA Rev & Tax Code § 4672.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1.3 - Distribution of Proceeds From Sale of Tax-Deeded Property|Section 4672.1.

4672.1.  (a) There shall be distributed to the county general fund to reimburse the county for the cost of conducting the sale, one hundred fifty dollars ($150) for all or any portion of each separately valued parcel of real property subject to a power of sale pursuant to Section 3691 and sold to private parties or to a taxing agency.(b) The one hundred fifty dollars ($150) required to be distributed pursuant to subdivision (a), shall be paid from the total proceeds of the sale only after satisfaction of the amount specified in Section 4672. If the amount of proceeds from the sale is insufficient, the one hundred fifty dollars ($150) shall be reduced accordingly.(Amended by Stats. 2004, Ch. 407, Sec. 11. Effective January 1, 2005.)
CA Rev & Tax Code § 4672.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 1.3 - Distribution of Proceeds From Sale of Tax-Deeded Property|Section 4672.2.

4672.2.  There shall be distributed to the county general fund any fee collected to reimburse the county for its actual and reasonable costs incurred in giving notice pursuant to Sections 3701 and 3799 for all or any portion of each separately valued parcel of real property subject to a power of sale pursuant to Section 3691 and sold to private parties or to taxing agencies. The notice fee for property sold shall be paid from the total amount to be distributed after satisfaction of the amounts specified in Sections 4672 and 4672.1. If the amount is insufficient, the notice fee shall be reduced accordingly.(Amended by Stats. 2011, Ch. 208, Sec. 3. (AB 902) Effective January 1, 2012.)