California Revenue and Taxation Code

§ 4705

RTC § 4705 Effective Jul 21, 1994Div. 1 · Part 8 · Ch. 3

Statute text

(a)Upon completion of the tax roll as prescribed by Section 2152, the county auditor shall determine the total amount of taxes actually extended thereon for each fund for which a tax levy has been included. The amount so determined for each fund shall forthwith be apportioned to the credit of those funds on the accounts of the county auditor and county treasurer and the total thereof shall be entered on the apportioned tax resources accounts of both officers.

(b)Assessments entered on the secured tax roll shall be apportioned in the same manner if the board of supervisors has extended these procedures to assessments under Section 4702.5.

(c)Upon completion of the tax roll the auditor shall record the total amount due on the secured taxes receivable accounts.

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Legislative history

Amended by Stats. 1994, Ch. 293, Sec. 5. Effective July 21, 1994.