Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 4709 — Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds
Cal. Rev. & Tax. Code § 4709
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Upon completion of the delinquent roll as prescribed by Section 2627, the auditor shall verify the total thereof against his or her accounts. The auditor shall similarly verify against his or her accounts the total of the list of tax-defaulted property furnished him or her after the declaration…
Citator
Cal. Rev. & Tax. Code § 4709 — Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds is in force in the current edition of the Code, and nothing recorded condemns it.
Upon completion of the delinquent roll as prescribed by Section 2627, the auditor shall verify the total thereof against his or her accounts. The auditor shall similarly verify against his or her accounts the total of the list of tax-defaulted property furnished him or her after the declaration date by the tax collector as prescribed by Section 3442.
The auditor shall adjust the secured taxes receivable accounts for the total amount of any adjustments on the secured tax rolls for delinquent penalties and costs which are no longer receivable as of the sale date under Section 4102.