REVENUE AND TAXATION CODE
SECTION 4655-4655.4
4655. As used in this chapter, "taxes" includes all taxes and
assessments charged on the current unsecured roll.
4655.2. Taxes shall be distributed to each fund on the basis of the
tax rate established for the current unsecured roll and in the same
proportion that the tax rate for each fund bears to the total tax
rate applicable.
4655.4. Amounts paid as delinquent penalties or accrued legal
interest paid on judgments for the recovery of unpaid property taxes
rendered by the courts of this state shall be distributed to the
county general fund.
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