Rev. & Tax. Code, § 4511 · Chapter 2. Authorization and Administration
Rev. & Tax. Code, § 4511
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Any county may, upon the recommendation of the tax collector, and by resolution of the board of supervisors of that county adopted during the fiscal year for which it is to first apply, sell tax certificates. If the board orders the discontinuance of the procedures authorized by this part, all of the following shall occur:
(a) All of the provisions of this part, other than Section 4521, shall remain in full force and effect until all tax certificates have been canceled.
(b) The county shall maintain the Tax Certificate Redemption Fund until all tax certificates have been canceled.
(c) After all tax certificates have been canceled, all funds on deposit in the Tax Certificate Redemption Fund shall be paid to the tax collector to be applied and distributed in the same manner as amounts received from the collection of taxes and assessments and any costs, fees, penalties, or other amounts related thereto.
Notes and commentary — not statutory text
History
Amended by Stats. 1995, Ch. 962, Sec. 2. Effective January 1, 1996.
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=RTC§ionNum=4511.
- Text hash
- sha256 dbd8cbc28b3ccaf118e9b46022875516650cefb745ccd0ba3a70632a5bf0e74b
- 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
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