2010 California Code
Revenue and Taxation Code
Chapter 1d. Delinquent Unsecured Roll

4658.  As used in this chapter, "taxes" includes all taxes and
assessments charged on the delinquent unsecured roll or abstract list
of delinquent unsecured taxes.



4658.2.  Taxes shall be distributed to each fund on the basis of the
tax rate established for the fiscal year preceding that in which
distribution is made and in the same proportion that the tax rate for
each fund bears to the total tax rate applicable.



4658.4.  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.