Rev. & Tax. Code, § 4674 · Chapter 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property
Rev. & Tax. Code, § 4674
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Any excess in the proceeds deposited in the delinquent tax sale trust fund remaining after satisfaction of the amounts distributed under Sections 4672, 4672.1, 4672.2, 4673, and 4673.1 shall be retained in the fund on account of, and may be claimed by parties of interest in the property as provided in, Section 4675. At the expiration of the period specified in subdivision (e) of Section 4675, any excess proceeds not claimed under Section 4675 may be transferred to the county general fund of the county by the county auditor, except that prior to the transfer, the county may deduct those costs of maintaining the redemption and tax-defaulted property files, and those costs of administering and processing the claims for excess proceeds, that have not been recovered under any other law.
Notes and commentary — not statutory text
History
Amended by Stats. 2016, Ch. 116, Sec. 3. (SB 1480) Effective January 1, 2017.
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=4674.
- Text hash
- sha256 a7f44a9e2122004d28c6da61736775b78f2de43db28501225dc56fbb0af2cc28
- 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
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 4672Printed as Sections 4672, 4672.1, 4672.2, 4673, and 4673.1
- Rev. & Tax. Code, § 4672.1Printed as Sections 4672, 4672.1, 4672.2, 4673, and 4673.1
- Rev. & Tax. Code, § 4672.2Printed as Sections 4672, 4672.1, 4672.2, 4673, and 4673.1
- Rev. & Tax. Code, § 4673Printed as Sections 4672, 4672.1, 4672.2, 4673, and 4673.1
- Rev. & Tax. Code, § 4673.1Printed as Sections 4672, 4672.1, 4672.2, 4673, and 4673.1
- Rev. & Tax. Code, § 4675Printed as Section 4675
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 4674. Each shows the citation as that text prints it.
Revenue and Taxation Code
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