Cal. Revenue and Taxation Code § 3724
Cal. Revenue and Taxation Code § 3724
California · California Revenue and Taxation Code · Status: effective
Cite this
- Citation
- Cal. Revenue and Taxation Code § 3724, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/917784
- Permanent ID
ys:prov:917784@1- SHA-256
508f94884767c217451f2bd152c1f32562bd5267618b82fa02be98991725c5a2
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
If the share claims are correct or if settlement is made of all disputed claims relating to any parcel, the board of supervisors shall order the money in the delinquent tax sale trust fund received from the sale of the parcel to be distributed under this division among the taxing agencies having filed share claims. There shall also be distributed to the State of California its share of the money received from the sale of the parcel. The auditor shall draw and mail warrants on the delinquent tax sale trust fund in accordance with the order, and the State’s share shall be included in the next semiannual settlement between the county and the State.
Where the county assesses and collects taxes for a taxing agency which is also a revenue district, such taxing agency shall receive its share of the proceeds from any sale as distributed under Chapter 1.3, Part 8, Division 1, of this code, without the necessity of their receiving a copy of the report of sale or of submitting a share claim.