Gov. Code, § 64812 · Article 1. Special Taxes
Gov. Code, § 64812
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Taxes levied pursuant to Section 64811 shall be collected in the following manner:
(a) The county tax collector shall be responsible for collecting the tax revenue.
(b) The county shall create policies and procedures necessary to collect tax revenue, including, but not limited to, policies that achieve both of the following:
(1) Ensure adequate enforcement of taxes levied pursuant to Section 64811.
(2) Provide subjects of a tax with an opportunity to appeal the amount of tax owed.
Notes and commentary — not statutory text
History
Added by Stats. 2022, Ch. 661, Sec. 1. (SB 679) Effective January 1, 2023.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=64812.
- Text hash
- sha256 a985742c2333df26fa2259ad96dcf6b96586cbbf5631261669297a7fa69c68bb
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
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Government Code
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