2005 California Revenue and Taxation Code Sections 4653-4653.8 CHAPTER 1a. SECURED ROLL

4653.  As used in this chapter, "taxes" includes all taxes,
assessments, installments of assessments charged on the current
secured roll, and payments in lieu of taxes on property belonging to
the United States.
4653.2.  The county auditor may receive and distribute payments in
lieu of taxes, other than city taxes, on property which belongs to
the United States and is exempt from taxation.  Unless otherwise
prescribed by the agency making such payments, the amounts received
shall be distributed as prescribed in this chapter.
4653.4.  Taxes shall be distributed to each fund on the basis of the
tax rate established for the current secured roll on which they are
charged and in the same proportion that the tax rate for each fund
bears to the total tax rate applicable.
4653.6.  Amounts paid as delinquent penalties shall be distributed
to the county general fund.
4653.7.  Amounts paid as penalties for failure to provide
change-in-ownership statements shall be distributed to the county
general fund.
   This section shall also apply to those penalties when collected
from entries on the unsecured roll.
4653.8.  The cost charge amounts collected by the tax collector
shall be distributed to a county fund for use by the tax collector in
covering the cost of preparing and maintaining the delinquent list.