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TITLE 5. LOCAL AGENCIES 50001-57550›DIVISION 1. CITIES AND COUNTIES 50001-52203›PART 2. POWERS AND DUTIES EXERCISED JOINTLY BY CITIES AND COUNTIES 51300-51953›CHAPTER 2. Transfer of City Tax Functions 51500-51562›ARTICLE 1. General 51500-51521

§ 51521

California Government Code · 2018-11 edition · updated 2026-10-04 · California

When delinquent taxes of a general law city, with costs and penalties, have been paid to the county treasurer, the money collected, including, if authorized by the board of supervisors as a matter of general county policy, the costs and penalties on such delinquent taxes, shall be paid to the city, after deduction of the county’s compensation.

(Amended by Stats. 1974, Ch. 209.)

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California Government Code

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