Statute · California Government Code

Cal. Gov't Code § 64812 — Special Taxes

Cal. Gov't Code § 64812

Type
Statute
Source
California Government Code
Jurisdiction
California
Date
2023-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

Taxes levied pursuant to Section 64811 shall be collected in the following manner:

Citator

Cal. Gov't Code § 64812 — Special Taxes is in force in the current edition of the Code, and nothing recorded condemns it.

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.