Government Code - GOV
TITLE 5. LOCAL AGENCIES [50001 - 57607]
( Title 5 added by Stats. 1949, Ch. 81. ) DIVISION 1. CITIES AND COUNTIES [50001 - 52203]
( Division 1 added by Stats. 1949, Ch. 81. ) PART 2. POWERS AND DUTIES EXERCISED JOINTLY BY CITIES AND COUNTIES [51300 - 51953]
( Part 2 added by Stats. 1949, Ch. 81. ) CHAPTER 2. Transfer of City Tax Functions [51500 - 51562]
( Chapter 2 added by Stats. 1949, Ch. 81. ) ARTICLE 1. General [51500 - 51521]
( Article 1 added by Stats. 1949, Ch. 81. ) 51521.
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.)